發(fā)布時(shí)間：2018-10-16 14:58

【摘要】：債權(quán)出資指投資人(即債權(quán)人)以其對(duì)公司或者第三人的債權(quán)向公司投資入股。但由于債權(quán)出資的不確定性、意定性、價(jià)值難以評(píng)估性等問題,使得債權(quán)出資存在很大的風(fēng)險(xiǎn)。債權(quán)出資的癥結(jié),在于如何保障公司作為債權(quán)受讓人的安全地位。我國公司法中對(duì)于出資形式的規(guī)定,間接允許了債權(quán)可用以出資,但對(duì)于債權(quán)出資風(fēng)險(xiǎn)防范的制度卻處于缺失狀態(tài)。法律的允許與具體制度的缺失使得債權(quán)出資的風(fēng)險(xiǎn)問題顯得更為突出,因此制定合理易行的風(fēng)險(xiǎn)防范制度尤為必要。債權(quán)出資的風(fēng)險(xiǎn)可以從三方面進(jìn)行防范：一是確定可用于出資的債權(quán)種類。對(duì)債權(quán)的種類進(jìn)行分析,確定可用貨幣估價(jià)并可依法轉(zhuǎn)讓,同時(shí)適合用來出資的債權(quán)范圍；二是制定嚴(yán)格合理的債權(quán)出資程序。在制定債權(quán)出資程序的同時(shí),重點(diǎn)對(duì)程序中的價(jià)值評(píng)估、交付與公示問題進(jìn)行分析,以有效防范債權(quán)出資的風(fēng)險(xiǎn)；三是制定債權(quán)出資責(zé)任保障機(jī)制。有了債權(quán)出資程序的規(guī)范,債權(quán)出資的完成有了保障,但債權(quán)出資的完成并不等于出資債權(quán)的實(shí)現(xiàn),因此制定保障出資債權(quán)實(shí)現(xiàn)的責(zé)任機(jī)制就顯得尤為重要。
[Abstract]:Creditor's right contribution means that the investor (that is the creditor) invests shares in the company with his claim to the company or a third party. However, due to the uncertainty of creditor's rights, the nature of meaning, the value is difficult to evaluate and so on, there is a great risk in the contribution of creditor's rights. The crux of creditor's rights contribution lies in how to protect the security status of the company as creditor's rights transferee. In our company law, the stipulation of the form of capital contribution indirectly allows the creditor's rights to be used as capital contribution, but the system of preventing the risk of creditor's rights contribution is in a state of absence. The lack of legal permission and specific system makes the risk of creditor's rights contribution more prominent, so it is necessary to establish a reasonable and easy risk prevention system. The risk of creditor's rights contribution can be prevented from three aspects: one is to determine the kind of creditor's rights that can be used for capital contribution. This paper analyzes the types of creditor's rights, determines the available monetary valuation and can be transferred according to law, and at the same time, it is suitable for the scope of creditor's rights used for capital contribution; second, it is necessary to formulate strict and reasonable procedures for creditor's rights' contribution. In order to effectively prevent the risk of creditor's rights contribution, the author focuses on the analysis of the value evaluation, delivery and publicity in order to prevent the risk of creditor's rights contribution. Third, it is to establish the liability guarantee mechanism of creditor's rights contribution. With the specification of the procedure of creditor's rights contribution, the completion of creditor's rights contribution is guaranteed, but the completion of creditor's rights contribution is not equal to the realization of the creditor's rights, so it is very important to establish the responsibility mechanism to guarantee the realization of the creditor's rights.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.291.91

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王寧;債權(quán)出資的法律風(fēng)險(xiǎn)與防范機(jī)制[D];中國政法大學(xué);2012年

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本文編號(hào)：2274716