【摘要】：信用出資,能否作為出資方式,在學(xué)術(shù)界存在兩種不同的聲音,爭議很大。新《公司法》放開了非貨幣財(cái)產(chǎn)出資的限制,卻禁止信用出資。信用出資是以無形資產(chǎn)形式對公司實(shí)體經(jīng)濟(jì)的技術(shù)投資,從比較成熟公司資本運(yùn)做結(jié)構(gòu)看,信用出資總體上對公司實(shí)體有積極作用,但如果在資本結(jié)構(gòu)上加以限制,也會產(chǎn)生負(fù)面影響。信用出資能夠促進(jìn)公司創(chuàng)新和可持續(xù)發(fā)展;促使無形資產(chǎn)技術(shù)因素轉(zhuǎn)化;促進(jìn)公司經(jīng)營效益提高。但是信用出資也會有消極作用,如使公司資本虛擬化增加,實(shí)體發(fā)生危機(jī)的可能性增大。總體來說,信用出資是公司發(fā)展的必然產(chǎn)物,是信用制度的貨幣資本化的產(chǎn)物,以信用的形式和公司實(shí)體資本相聯(lián)系是一種公司資本運(yùn)作的必要經(jīng)濟(jì)手段。論文重新審視信用出資的無形財(cái)產(chǎn)理論,分析信用出資的特性,提出信用出資存在的問題,結(jié)合域內(nèi)外信用出資法律結(jié)構(gòu)進(jìn)行評析,并通過我國信用出資的相關(guān)案例分析,探討信用出資的現(xiàn)實(shí)必要性和可行性。在上述基礎(chǔ)上,構(gòu)建信用出資法律制度,限制信用出資主體,加強(qiáng)信用出資保障制度的建設(shè),完善信用出資程序和責(zé)任,讓信用資本在經(jīng)濟(jì)生活中發(fā)揮出經(jīng)濟(jì)價(jià)值。
[Abstract]:There are two different voices in academic circles about whether credit contribution can be used as a way of investment, and there is a lot of controversy. The new Company Law liberalizes the restriction on non-monetary property contribution, but prohibits credit contribution. Credit contribution is a technical investment in the real economy of a company in the form of intangible assets. From the point of view of the capital operation structure of a more mature company, credit contribution has a positive effect on the corporate entity as a whole, but if it is restricted in the capital structure, It can also have a negative impact. Credit investment can promote the innovation and sustainable development of the company; promote the transformation of technical factors of intangible assets; promote the improvement of the operating efficiency of the company. But credit contributions can also have a negative effect, such as increasing the virtualization of corporate capital and increasing the likelihood of an entity crisis. Generally speaking, the credit contribution is the inevitable product of the company's development and the result of the monetization of the credit system. It is a necessary economic means of the company's capital operation to connect the form of credit with the company's entity capital. This paper re-examines the theory of intangible property of credit contribution, analyzes the characteristics of credit contribution, puts forward the problems existing in credit contribution, analyzes the legal structure of credit contribution in and out of the world, and analyzes the related cases of credit contribution in China. Probe into the realistic necessity and feasibility of credit contribution. On the basis of the above, we should construct the legal system of credit contribution, restrict the main body of credit contribution, strengthen the construction of guarantee system of credit contribution, perfect the procedure and responsibility of credit contribution, and make the credit capital bring into play the economic value in economic life.
【學(xué)位授予單位】：煙臺大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D922.291.91
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本文編號：2438360