【摘要】：公司資本是公司成立的基本條件，也是公司成立后進(jìn)行經(jīng)營(yíng)活動(dòng)和對(duì)外承當(dāng)責(zé)任的物資保障和基礎(chǔ),公司資本對(duì)于公司的意義不言而明。股東的出資構(gòu)成公司資本，其出資的形式和出資的履行對(duì)于公司資本的構(gòu)成等具有重要作用。實(shí)物出資作為公司法規(guī)定的一種出資形式，其與貨幣出資是并列的獨(dú)立的出資方式，并不是代替貨幣出資的代物清償，也不是貨幣出資的抵繳。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)展，實(shí)物出資被廣泛的應(yīng)用，參與到公司的設(shè)立和經(jīng)營(yíng)過程中，在整個(gè)公司資本制度中其重要性日益突顯，它一方面能提高社會(huì)資源的利用率，優(yōu)化資源配置，同時(shí)也促進(jìn)了投資，便利了公司的設(shè)立，節(jié)約公司的設(shè)立成本。另外實(shí)物出資還關(guān)系到股東之間權(quán)益的分配，對(duì)公司及債權(quán)人的利益都有重大的影響。實(shí)物出資對(duì)于促進(jìn)公司發(fā)展和對(duì)社會(huì)經(jīng)濟(jì)發(fā)展具有重大意義。 本文分為四部分。首先從實(shí)物出資的概念出發(fā)，指出實(shí)物出資就是以民法上的物出資，分析實(shí)物出資與貨幣出資的不同點(diǎn)，對(duì)實(shí)物的理論特性進(jìn)行探討，得出其應(yīng)當(dāng)滿足確定性、現(xiàn)存的價(jià)值性、可評(píng)價(jià)性、可轉(zhuǎn)讓性四個(gè)要件，而有益性不應(yīng)當(dāng)成為其構(gòu)成要件，說明實(shí)物出資體現(xiàn)效率、安全、自由的法律價(jià)值。其次參考他國(guó)的法律制度，得出我國(guó)的評(píng)估模式由評(píng)估機(jī)構(gòu)對(duì)實(shí)物出資進(jìn)行評(píng)估，然后對(duì)評(píng)估后的公示和審查進(jìn)行分析，介紹我國(guó)現(xiàn)行的驗(yàn)資制度及其缺陷。再次對(duì)實(shí)物出資瑕疵情形進(jìn)行分類，在此基礎(chǔ)上確定瑕疵出資的股東應(yīng)承擔(dān)的責(zé)任，瑕疵出資的股東應(yīng)當(dāng)對(duì)公司、足額出資的公司股東和公司債權(quán)人承擔(dān)責(zé)任。最后提出對(duì)我國(guó)實(shí)物出資相關(guān)制度的完善，對(duì)評(píng)估驗(yàn)資制度的完善和加強(qiáng)瑕疵出資股東的責(zé)任兩方面進(jìn)行，對(duì)評(píng)估主體采取更為靈活的選擇，對(duì)公示和審查程序進(jìn)行完善，同時(shí)建議廢止驗(yàn)資程序。在瑕疵出資的方面提出對(duì)失權(quán)制度和公司人格否認(rèn)制度的完善，，使公司、足額出資公司股東和公司債權(quán)人的權(quán)益得到更好的保護(hù)。
[Abstract]:The company capital is the basic condition of the company's establishment, and it is also the material guarantee and foundation for the company to carry on the management activity and the external responsibility after the company's establishment, the company capital is not clear to the company's significance. Shareholders' contribution constitutes the company's capital, and the form and performance of its contribution play an important role in the composition of the company's capital. As a form of capital contribution stipulated in the Company Law, the in-kind contribution is an independent form of capital contribution in parallel with the monetary contribution, and it is not a substitute for the payment of the money contribution, nor is it the offset of the monetary contribution. With the development of the market economy in our country, the in-kind investment is widely used in the process of the establishment and operation of the company. It is increasingly important in the whole company's capital system. On the one hand, it can improve the utilization rate of social resources. Optimize the allocation of resources, but also promote investment, facilitate the establishment of the company, save the cost of the establishment of the company. In addition, the contribution in kind is related to the distribution of shareholders' rights and interests, and has a significant impact on the interests of the company and the creditors. The contribution in kind is of great significance to promote the development of the company and the development of social economy. This paper is divided into four parts. Firstly, starting from the concept of in-kind contribution, the author points out that the in-kind contribution is based on the material contribution in civil law, analyzes the difference between the in-kind contribution and the monetary contribution, discusses the theoretical characteristics of the physical object, and concludes that it should satisfy the certainty and the extant value. Evaluability, transferability are four elements, but the beneficial nature should not be its constituent element, which explains the legal value of efficiency, security and freedom of the contribution in kind. Secondly, referring to the legal system of other countries, the author draws the conclusion that the evaluation model of our country is assessed by the evaluation institution to the in-kind investment, and then analyzes the public announcement and examination after the evaluation, and introduces the current capital verification system of our country and its defects. On the basis of this, the shareholders of defective capital should bear the responsibility to the company, the shareholders of the company and the creditors of the company. Finally, the paper puts forward the improvement of the related system of in-kind investment in China, the perfection of the appraisal and verification system and the strengthening of the responsibility of the shareholders of defective capital contribution, the adoption of a more flexible choice for the evaluation subject, and the perfection of the publicity and examination procedures. At the same time, it is recommended that the verification procedure be abolished. In the aspect of defective capital contribution, the author puts forward the perfection of the system of loss of rights and the denial of corporate personality, so that the rights and interests of the shareholders and creditors of the company can be better protected.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.291.91

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本文編號(hào)：2146986