本文選題：出資 + 抽逃出資　； 參考：《東北財經大學》2005年碩士論文

【摘要】：抽逃出資是指公司的發(fā)起人、股東在公司設立后，違反公司法有關公司資本原則和不得抽回出資的規(guī)定以及公司章程的約定，利用各種手段將其已經繳納的部分或全部出資抽回，以達到其不出資而繼續(xù)享有股東權的目的的行為。 抽逃出資行為不僅導致公司資本缺陷，損害到公司及公司其他認股人的利益，更重要的是，其欺詐性和隱蔽性使得公司在營運過程中，公司的信用病態(tài)膨脹，對公司債權人和市場交易安全及整個社會構成巨大威脅。股東抽逃出資現(xiàn)象是司法實踐中涉及《公司法》的比較常見的案件，由此而引發(fā)的股東之間權益的糾紛，股東對公司以及公司的債權人造成的利益侵害事件層出不窮。究其原因，一方面在于公司股東守法意識不強，有法不依，規(guī)避法律法規(guī)進行欺詐活動。另一方面，我國現(xiàn)行公司法律制度上的缺陷使股東內部未能形成出資方面的監(jiān)督與制約機制，受侵害的公司及其他守法的股東、公司的債權人及其他利害關系人也難以運用民事訴訟這一救濟方式對自己受損的財產進行求償。 我國2005年10月27日修訂通過的《公司法》第201條規(guī)定了抽逃出資行為的法律責任�！缎谭ā返�159條規(guī)定了虛假出資、抽逃出資罪。重刑事、行政責任等公法責任，輕民事責任，，是目前規(guī)范抽逃出資行為的立法現(xiàn)狀。本篇論文從股東抽逃出資承擔的民事責任的視角進行論述，對相關的法律、法規(guī)和司法解釋進行整合，并提出了自己的見解。 論文的第一部分，主要對抽逃出資行為的概述。其中介紹了抽逃出資的含義、認定、危害性以及抽逃出資與其他相關概念的區(qū)分。論文的第二部分，是本篇論文的核心部分，主要對股東抽逃出資承擔的民事責任進行闡述。從以下三個方面展開，第一方面是對其他足額出資的股東的違約責任。建議公司法中應明確承擔此違約責任的歸責原則和具體的責任方式、設定免除抽逃出資股東權利的制度及其具體設計；第二方面論述對公司承擔的民事責任。從分析公司與抽逃出資股東的關系展開，認定抽逃行為是對公司的侵權行為。由此提出了立法建議：規(guī)定公司成立后，公司對抽逃出資的股東有直接行使追繳的權利。抽逃出資使公司受到損失的，抽逃出資者應向公司承擔侵權的損害賠償責任。
[Abstract]:Withdrawal of capital contribution means that the promoters and shareholders of the company, after the establishment of the company, violate the principles of the company law concerning the capital of the company, the provisions that may not be withdrawn from the capital contribution, and the agreement of the articles of association of the company,The act of withdrawing some or all of its contributions by various means in order to continue to enjoy the rights of shareholders without capital contribution.The behavior of withdrawing capital not only leads to the defect of the company's capital, but also damages the interests of the company and its other subscribers. More importantly, its fraudulence and concealment make the company's credit inflate in the course of operation.It poses a huge threat to the security of corporate creditors and market transactions and to society as a whole.The phenomenon of shareholders withdrawing capital contribution is a common case involving the Company Law in judicial practice. As a result, the disputes between shareholders' rights and interests and the infringement of interests caused by shareholders to the company and its creditors emerge one after another.On the one hand, the reason is that the shareholders are not law-abiding, and avoid the laws and regulations for fraud.On the other hand, the defects in the current corporate legal system of our country make it impossible for the shareholders to form the supervision and restriction mechanism in the aspect of capital contribution, the aggrieved company and other law-abiding shareholders,It is also difficult for creditors and other interested parties to claim their damaged property by means of civil action.Article 201 of the Company Law revised and adopted on October 27, 2005 in China stipulates the legal liability for the act of withdrawing capital contribution. Article 159 of the Criminal Law provides for the crime of false capital contribution and withdrawal of capital contribution.Emphasis on criminal, administrative liability and other public law liability, not civil liability, is the current legislative status of the withdrawal of capital contribution.This paper discusses the civil liability of the shareholders from the angle of withdrawing capital contribution, integrates the relevant laws, regulations and judicial interpretations, and puts forward their own views.The first part of the paper, mainly on the withdrawal of capital contribution behavior overview.It introduces the meaning, the harmfulness and the distinction between the capital drawing and other related concepts.The second part of this paper is the core part of this paper.From the following three aspects, the first is to the other full-funded shareholders default liability.It is suggested that the company law should make clear the principle of liability and the specific way of liability for the breach of contract, and set up the system and the specific design of the right to exempt the shareholders from withdrawing capital contribution. The second part discusses the civil liability to the company.From the analysis of the relationship between the company and the shareholders, it is concluded that the withdrawal is the tort of the company.The legislative suggestion is that after the establishment of the company, the company has the right of direct recourse to the shareholders who withdraw the capital contribution.If the company suffers losses as a result of the withdrawal of capital contribution, the investor shall bear the liability for tort damages to the company.
【學位授予單位】：東北財經大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：D922.291.91

【引證文獻】

相關期刊論文 前1條

1 魯琳;;論抽逃出資股東之民事責任[J];法制與社會;2011年35期

相關碩士學位論文 前5條

1 林碧娜;論股東抽逃出資及其民事責任[D];中國政法大學;2010年

2 陳璐;論虛假出資、抽逃出資罪的客觀要件[D];湘潭大學;2007年

3 劉文君;股東抽逃出資的民事責任問題研究[D];煙臺大學;2008年

4 黃志明;“孫鳳娟等虛報注冊資本、抽逃出資案”若干法律問題探析[D];蘭州大學;2009年

5 朱佳琳;抽逃出資罪探析[D];華東政法大學;2012年

本文編號：1743741