【摘要】：公司分立是公司適應經(jīng)濟環(huán)境變遷,提升企業(yè)競爭力而進行公司重組的重要方式。鑒于公司分立發(fā)揮的重要作用,越來越多國家和地區(qū)的立法對公司分立進行了規(guī)制。但目前我國公司分立法制非常不完善,諸如公司分立類型單一、公司分立程序粗略、公司分立效力不明確等問題。我國臺灣地區(qū)“公司法”于2001年引入公司分立制度,盡管引入時間較晚,但其在諸多方面的規(guī)定較之大陸地區(qū),具有一定先進性,值得我國大陸地區(qū)進行借鑒。文章首先對公司分立制度進行簡要概述,其后利用比較分析法,從公司分立類型、程序和法律效果三個方面,對兩岸公司分立制度進行比較研究。通過考察我國大陸地區(qū)和臺灣地區(qū)相關(guān)立法,比較兩者之間的差異并進行利弊分析,在參考與借鑒的基礎(chǔ)上,對完善我國大陸地區(qū)公司分立制度提出合理化建議:在公司分立類型上,引入吸收分立、非比例型分立、共同分立等分立類型,使公司分立類型多樣化;在公司分立程序上,建立分立過程中的信息公開制度、引入簡易分立和檢查人等制度,提高公司分立效率,保障利害關(guān)系人利益;在公司分立法律效果上,采用“部分概括繼承”原理,明確公司分立效力,限制連帶責任的財產(chǎn)范圍和時間,在債權(quán)人利益保護和分立后公司發(fā)展之間尋求平衡。
[Abstract]:Corporate separation is an important way for companies to adapt to the changes of economic environment and enhance the competitiveness of enterprises. In view of the important role of corporate division, more and more countries and regions regulate the division of companies. However, at present, the legal system of company separation in our country is very imperfect, such as the single type of company separation, the rough procedure of company separation, the unclear effectiveness of company separation and so on. The Company Law of Taiwan region introduced the system of company separation in 2001. Although it was introduced later, its provisions in many aspects are more advanced than those in mainland China, which is worthy of reference in mainland China. Firstly, this paper gives a brief overview of the company separation system, and then, by means of comparative analysis, makes a comparative study on the company separation system between the two sides of the strait from three aspects: the type of company separation, the procedure and the legal effect. By investigating the relevant legislation in mainland China and Taiwan, comparing the differences between the two, and analyzing the advantages and disadvantages, on the basis of reference and reference, Some reasonable suggestions are put forward to perfect the company separation system in the mainland of China: on the type of company separation, we should introduce absorption separation, non-proportional separation, common separation and so on, so as to diversify the types of company separation; In the process of company separation, the information disclosure system should be established, and the system of simple separation and inspector should be introduced to improve the efficiency of company separation and protect the interests of interested parties. In the legal effect of company separation, the principle of "partial generalized inheritance" is adopted, the validity of division of company is clarified, the scope and time of joint and several liability is limited, and the balance is sought between the protection of creditors' interests and the development of the company after separation.
【學位授予單位】：華中科技大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D922.291.91

【引證文獻】

相關(guān)博士學位論文 前1條

1 蘇三永;公司分立制度研究[D];中國政法大學;2005年

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本文編號：2355693