【摘要】：在現(xiàn)實(shí)經(jīng)濟(jì)生活中，以股權(quán)作為出資標(biāo)的物的案例逐漸增多，但人們對(duì)股權(quán)出資到底應(yīng)該如何規(guī)范操作仍然不十分明確。我國(guó)2005年10月27日修訂通過(guò)的《公司法》在事實(shí)上承認(rèn)股權(quán)可以作為出資的標(biāo)的物，但對(duì)于股權(quán)出資在具體操作時(shí)的規(guī)范仍然是一個(gè)空白。正因?yàn)槿绱�，筆者希望能夠通過(guò)本文對(duì)股權(quán)出資行為的規(guī)范及法律制度的完善有所幫助，這也正是本文的現(xiàn)實(shí)意義所在。 本文對(duì)股權(quán)出資的研究主要從兩個(gè)大方面進(jìn)行：其一是股權(quán)能否作為適格的出資標(biāo)的物，對(duì)于我國(guó)的現(xiàn)狀來(lái)說(shuō)也即是論述《公司法》認(rèn)可股權(quán)出資的正確性；其二是股權(quán)出資應(yīng)該如何規(guī)范，使其能夠趨利避害，發(fā)揮更大的積極作用。本文運(yùn)用了歸納演繹、經(jīng)濟(jì)分析等多種方法分析了股權(quán)出資的可行性和必要性，也對(duì)股權(quán)出資以后的法律問(wèn)題進(jìn)行了必要的探討，目的并非是要得出一個(gè)股權(quán)可以出資的宣言式的結(jié)論，而是通過(guò)對(duì)股權(quán)出資及其相關(guān)方面的分析，力求對(duì)完善股權(quán)出資的相關(guān)制度有所幫助。 按照提出問(wèn)題、分析問(wèn)題、解決問(wèn)題的邏輯順序，本文除引言和結(jié)語(yǔ)外，分四個(gè)部分進(jìn)行論述，每個(gè)大的部分又從若干個(gè)方面進(jìn)行了層層遞進(jìn)的分析。 第一部分：股權(quán)出資基本理論分析。要進(jìn)行股權(quán)出資問(wèn)題的研究，首先必須對(duì)股權(quán)出資的基本理論有一個(gè)明確的認(rèn)識(shí)，本部分從股權(quán)、股權(quán)出資、公司資本制度三個(gè)方面進(jìn)行闡釋。本部分對(duì)股權(quán)的性質(zhì)和特征進(jìn)行了論述，，認(rèn)同股權(quán)是一種獨(dú)立的民事權(quán)利的學(xué)說(shuō)，具有資本化、客體抽象化、商品化、具有一定風(fēng)險(xiǎn)性的特征；本部分對(duì)股權(quán)出資的性質(zhì)及其與相鄰概念的區(qū)別進(jìn)行了探討，認(rèn)為股權(quán)出資是一種具有資本運(yùn)作性質(zhì)的商事法律行為，與股權(quán)轉(zhuǎn)讓和股權(quán)交換既有相同點(diǎn)，也在運(yùn)行條件、所受限制、具體內(nèi)容等方面存在一定的區(qū)別；本部分還對(duì)公司資本制度的原則、發(fā)展及其對(duì)出資的要求進(jìn)行了分析，資本三原則的功能和地位已經(jīng)發(fā)生了變化，資本的擔(dān)保功能進(jìn)一步弱化，但也不能完全忽視，公司資本制度對(duì)出資的評(píng)估、出資形式的比例結(jié)構(gòu)、出資的履行、驗(yàn)資都有一定的要求。任何觀點(diǎn)的闡述都必須有足夠的理論支撐，通過(guò)對(duì)股權(quán)出資基本理論的分析，目的是認(rèn)清股權(quán)和股權(quán)出資的性質(zhì)，明確公司資本制度對(duì)出資的要求，只有進(jìn)行了必要的基本理論探索，才有了進(jìn)一步研究股權(quán)出資問(wèn)題的基礎(chǔ)。
[Abstract]:In the real economic life, there are more and more cases of equity as the object of investment, but people still do not know how to regulate the operation of equity investment. The Company Law, which was revised and passed on October 27, 2005, recognizes that the stock right can be regarded as the subject matter of the contribution, but it is still a blank for the regulation of the specific operation of the stock right contribution. Because of this, the author hopes to be able through this article to the equity contribution behavior norm and the legal system consummation has the help, this is also the realistic significance of this article. The research on equity contribution is mainly carried out from two aspects: one is whether the equity can be regarded as the appropriate object of investment, which is to discuss the correctness of the approved equity contribution in the Company Law for the present situation of our country; The second is how equity investment should be standardized, so that it can seek advantages and avoid disadvantages, play a greater positive role. This paper uses inductive deduction, economic analysis and other methods to analyze the feasibility and necessity of equity investment, and also discusses the legal issues after equity investment. The purpose is not to draw a declarative conclusion that the equity contribution can be contributed, but through the analysis of the equity contribution and its related aspects to try to help perfect the relevant system of the equity contribution. According to the logical order of putting forward questions, analyzing problems and solving problems, this paper is divided into four parts except preface and conclusion, and each big part carries on the progressive analysis from several aspects. The first part: the basic theory analysis of equity investment. In order to study the problem of equity contribution, we must first have a clear understanding of the basic theory of equity investment. In this part, it is explained from three aspects: equity, equity investment and corporate capital system. This part discusses the nature and characteristics of the stock right, which agrees that the ownership right is an independent theory of civil rights, which has the characteristics of capitalization, object abstraction, commercialization and certain risk. This part probes into the nature of equity contribution and the difference between it and neighboring concepts. It is considered that equity contribution is a kind of commercial legal act with the nature of capital operation, which is the same as the transfer of shares and the exchange of shares, and it is also in operation conditions. The limitation, the concrete content and so on have the certain difference; This part also analyzes the principles, development and requirements of the capital system. The function and status of the three principles of capital have been changed, and the guarantee function of capital has been further weakened, but it can not be completely ignored. The evaluation of company capital system, the proportion structure of the form of capital contribution, the performance of capital contribution, the verification of capital all have certain requirements. The elaboration of any point of view must have sufficient theoretical support, through the analysis of the basic theory of equity investment, the purpose is to recognize the nature of equity and equity contribution, and to clarify the requirements of the company's capital system for capital investment. Only by carrying on the necessary basic theoretical exploration, can we have the foundation of further studying the equity contribution problem.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：D922.291.91

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