【摘要】：在市場經(jīng)濟迅猛發(fā)展的時代,債權的優(yōu)越性日漸凸顯,已經(jīng)成為現(xiàn)代社會財富的重要表現(xiàn)形式。隨著股東出資形式的多樣化,債權地位的不斷提升,價值的不斷凸顯,允許債權出資,使公司與債權結合必然會為公司以及社會經(jīng)濟的發(fā)展帶來新的活力,注入新的血液；當然也存在不利的一面,債權本身的缺陷必然也會帶來一些風險,這也是多年來學者們對債權出資持否定態(tài)度的重要原因。因此如何揚長避短,在充分發(fā)揮債權優(yōu)越性的同時又能維護好交易安全和社會經(jīng)濟秩序就成為了時下人們關注的熱點問題。從我國實踐來看,債權出資現(xiàn)象越來越普遍,我國原有的公司法已經(jīng)不能充分的承擔起經(jīng)濟發(fā)展的使命,理論界對于債權出資的研究又不過深入,因此本文將圍繞債權這一社會財富才提,系統(tǒng)探討債權出資問題,提出自己的見解和對于規(guī)制問題的構思。 本文中,筆者將從以下四部分來闡述自己對于債權出資問題的理解以及提出自己對立法規(guī)制的一些建議： 本文第一部分是對債權出資的概述。主要分析與債權出資有關的概念和原理。先通過比較債權與物權明確了債權的性質(zhì),從而分析到債權在現(xiàn)代社會生活中的重要性,進而明確債權作為投資工具已經(jīng)成為一種趨勢。其次,闡述了對于債權出資概念的不同觀點。最后講述了債權出資的理論基礎。對公司資本和資產(chǎn)做了區(qū)分,尤其分析了公司應該奉承的不再是“資本信用”,而是“資產(chǎn)信用”。 第二部分是對債權出資的理論分析。首先結合我國經(jīng)濟現(xiàn)狀歸納了債權出資的適格性要件,筆者從確定性、價值物的現(xiàn)存性、評價的可能性、獨立轉(zhuǎn)讓的可能性四方面明確了債權是符合公司法所規(guī)定的“可以用貨幣估價并可以依法轉(zhuǎn)讓的非貨幣財產(chǎn)”的,符合上述條件的債權可以用于出資。然后,分析了對公司債權出資和對第三人債權出資兩種出資類型的可行性。最后闡述了債權出資的局限性,這是需要防范和規(guī)制來約束的。 第三部分主要考察域外各國對債權出資的立法實踐。筆者從英美法系和大陸法系分別探討了英、美、德、法、日國家對債權出資的態(tài)度和規(guī)制情況,得出結論：債權出資已經(jīng)是現(xiàn)代公司法發(fā)展不可逆轉(zhuǎn)的一大趨勢,因此要放寬對股東出資方式的限制,允許代表社會財富的債權進行出資。 第四部分是本文重點,主要對我國債權出資的現(xiàn)狀進行了分析并闡述了對完善我國債權出資制度的立法設想。首先介紹了對債權出資進行立法規(guī)制的必要性,最后筆者重點探討了債權出資中的審查制度、評估制度及債權出資擔保制度和比例問題的立法設想。
[Abstract]:In the era of rapid development of market economy, the superiority of creditor's rights has become an important form of modern social wealth. With the diversification of the forms of shareholders' contribution, the status of creditor's rights, the value of the constantly prominent, allowing the creditor's rights to contribute, so that the combination of the company and the creditor's rights will inevitably bring new vitality to the development of the company and social economy, inject new blood; Of course, there are disadvantages, the defects of creditor's rights itself will inevitably bring some risks, which is the important reason that scholars have negative attitude towards creditor's rights for many years. Therefore, how to make the best use of advantages and avoid weaknesses, to give full play to the superiority of creditor's rights and to maintain the transaction security and social economic order, has become a hot issue that people pay attention to nowadays. From the point of view of our country's practice, the phenomenon of creditor's rights contribution is becoming more and more common, the original company law of our country can no longer fully undertake the mission of economic development. Therefore, this paper will focus on the creditor's rights as a social wealth, systematically discuss the problem of creditor's rights, put forward their own views and the idea of regulation. In this paper, the author from the following four parts to explain their understanding of the issue of creditor's rights to contribute and put forward their own legislative regulation of some suggestions: the first part of this article is a summary of the contribution of creditor's rights. It mainly analyzes the concepts and principles related to the contribution of creditor's rights. By comparing the creditor's rights with the real right, the author clarifies the nature of the creditor's rights, and then analyzes the importance of the creditor's rights in the modern social life, and then clarifies that the creditor's rights as an investment tool has become a trend. Secondly, it expounds the different views on the concept of creditor's rights contribution. Finally, the theoretical basis of creditor's rights contribution is described. This paper makes a distinction between capital and assets, especially analyzes that what the company should flatter is not "capital credit", but "asset credit". The second part is the theoretical analysis of the contribution of creditor's rights. First of all, combined with the current economic situation of our country, the author sums up the eligibility elements of creditor's rights contribution, the author from the certainty, the value of the extant, the possibility of evaluation, The possibility of independent transfer makes it clear that the creditor's rights conform to the "non-monetary property which can be evaluated by money and transferred according to law", and the creditor's rights which meet the above conditions can be used as capital contribution. Then, the paper analyzes the feasibility of the two types of capital contribution: the creditor's rights of the company and the third party. At last, the limitation of creditor's rights contribution is expounded, which needs to be prevented and regulated. The third part mainly studies the legislative practice of foreign countries. From the Anglo-American law system and the continental law system, the author discusses the attitudes and regulations of the countries of Britain, America, Germany, France and Japan on the capital contribution of creditor's rights, and concludes that the capital contribution of creditor's rights has become an irreversible trend in the development of modern company law. Therefore, it is necessary to relax the restriction on the way of shareholders' contribution and allow the creditor's rights representing social wealth to contribute. The fourth part is the focal point of this paper, mainly analyzes the present situation of our country's creditor's rights contribution and expounds the legislative assumption of perfecting our country's creditor's rights contribution system. This paper first introduces the necessity of legislative regulation of creditor's rights contribution, and finally, the author focuses on the legislative assumption of the examination system, evaluation system and guarantee system and proportion of creditor's rights.
【學位授予單位】：河北經(jīng)貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D922.291.91

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本文編號：2289431