本文選題：股權(quán) + 股權(quán)出資��； 參考：《鄭州大學》2013年碩士論文

【摘要】：股權(quán)出資作為一種現(xiàn)代公司出資的重要手段,近幾年越來越受到我國理論界和實務界的關(guān)注。當前,我國正處在社會大轉(zhuǎn)型的重要時期,經(jīng)濟糾紛頻發(fā)、多發(fā),股權(quán)出資制度作為商事法的一個重要問題,研究和建立完善的股權(quán)出資制度具有十分重要的意義。伴隨著《股權(quán)出資登記管理辦法》和《公司法解釋(三)》相關(guān)法律的出臺,填補了我國法律在股權(quán)出資方面上的空白。但是,股權(quán)出資作為一種較新的出資形式,很多人對此還比較陌生,具體操作中還存在許多的問題。筆者主要從四個方面對股權(quán)出資進行探析,提出自己一些淺顯的看法。 具體來說,本文共分為四個部分： 第一部分主要從股權(quán)出資的基礎(chǔ)理論出發(fā),介紹了股權(quán)的內(nèi)涵、特征,股權(quán)出資的概念和特征,股權(quán)出資和其他相關(guān)概念的辨析。對股權(quán)和股權(quán)出資有一個全面詳細的了解。 第二部分一方面從英國、美國、德國、日本、臺灣等國家和地區(qū)的立法實踐,從資本制度本身,從資本制度的價值分析等方面來說明股權(quán)出資的適格性以及相應的立法精神,另一方面結(jié)合我國當下的經(jīng)濟形勢和股權(quán)出資所具有的重要意義來說明股權(quán)出資十分必要。 第三部分通過我國股權(quán)出資立法歷程并結(jié)合具體問題找出所存在的問題,具體包括股權(quán)價值評估、驗資,出資股權(quán)信息披露以及瑕疵股權(quán)出資等問題。 第四部分主要是對我國股權(quán)出資的完善提出了幾點對策和建議,在評估驗資過程中要確定評估原則、選擇評估主體、評估方法、建立定期評估、完善驗資程序。在信息披露過程中要明確披露主體、披露內(nèi)容、披露形式以及披露主體承擔的責任和義務。
[Abstract]:As an important means of modern company capital contribution, equity capital contribution has been paid more and more attention in the theoretical and practical circles of our country in recent years. At present, our country is in an important period of social transformation, and the economic disputes are frequent and frequent. As a major problem of commercial law, the equity investment system is a major problem, and the establishment of a perfect equity investment system has been studied and established. It is of great significance. Accompanied by the introduction of the law on the management of equity investment registration and the interpretation of the company law (three), it fills the blank of the capital contribution of our country's law. However, as a new form of capital contribution, a lot of people are still unfamiliar with the capital contribution, and there are many problems in the specific operation. Mainly from four aspects of equity investment analysis, put forward some of their own simple views.
Specifically, this article is divided into four parts:
The first part, starting from the basic theory of equity capital contribution, introduces the connotation, characteristics, the concept and characteristics of equity capital contribution, the identification of equity investment and other related concepts, and has a comprehensive and detailed understanding of equity and equity investment.
The second part, on the one hand, from the United Kingdom, the United States, Germany, Japan, Taiwan and other countries and regions of the legislative practice, from the capital system itself, from the value analysis of capital system, and other aspects of the equity capital contribution and the corresponding legislative spirit, on the other hand, combined with the important significance of the economic situation and equity investment in China. It is necessary to show that the capital contribution is very important.
The third part finds out the existing problems through the legislative process of equity investment in China and the specific problems, specifically including equity valuation, capital verification, information disclosure of equity capital, and defective equity investment.
The fourth part is mainly to put forward some countermeasures and suggestions on the improvement of equity capital contribution in China. In the process of assessing and checking capital verification, we should determine the principle of evaluation, select the subject of evaluation, evaluate methods, establish periodic evaluation and improve the procedure of capital verification. In the process of information disclosure, we should make clear the subject, content, form and responsibility of the disclosure subject. Duty and obligation.

【學位授予單位】：鄭州大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D922.291.91

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本文編號：1803038