【摘要】：公司注冊(cè)資本登記制度是公司準(zhǔn)入和設(shè)立的基本制度,是公司制度的重要組成部分。自1993年我國(guó)頒布《中華人民共和國(guó)公司法》以來,我國(guó)一直實(shí)行嚴(yán)格的資本制度,對(duì)于注冊(cè)資本登記制度的要求較高,實(shí)行注冊(cè)資本實(shí)繳登記制。我國(guó)的《公司法》雖然經(jīng)過幾次修改,但由于經(jīng)濟(jì)的迅速發(fā)展,立法的滯后性凸顯。2013年3月全國(guó)人大明確要求將注冊(cè)資本實(shí)繳登記制改為認(rèn)繳登記制,隨后在2013年12月《公司法》也進(jìn)行了相應(yīng)的修正。這些改革對(duì)先前的公司法原理和制度帶來了強(qiáng)烈的沖擊。2014年3月1日,我國(guó)一批法律法規(guī)正式出臺(tái)實(shí)施。按照國(guó)務(wù)院的部署,注冊(cè)資本登記制度改革全面實(shí)施,將在公司資本及其他登記事項(xiàng)等方面做出重要改革,進(jìn)一步放松對(duì)市場(chǎng)主體準(zhǔn)入的管制,進(jìn)一步降低準(zhǔn)入“門檻”,為公司發(fā)展提供更為充分的法律支持。伴隨我國(guó)經(jīng)濟(jì)社會(huì)形態(tài)的發(fā)展,注冊(cè)資本制度在我國(guó)由強(qiáng)制執(zhí)行到適用,由適用發(fā)展到不適用,皆因國(guó)內(nèi)經(jīng)濟(jì)社會(huì)發(fā)展而致。因而本文結(jié)合我國(guó)當(dāng)前的經(jīng)濟(jì)社會(huì)背景與對(duì)注冊(cè)資本登記制度的需求,注冊(cè)資本登記制度的最新規(guī)定以及相關(guān)經(jīng)濟(jì)環(huán)境,來分析探尋一套更加適用的資本登記制度。文章分五部分組成。第一部分首先對(duì)注冊(cè)資本登記制度的概念、類型和價(jià)值進(jìn)行論述,將注冊(cè)資本登記制度的內(nèi)涵和外延進(jìn)行集中論述,尤其是基于法律的特色做簡(jiǎn)要分析;第二部分對(duì)國(guó)外注冊(cè)資本登記制度的做法予以分析說明,總結(jié)出國(guó)外注冊(cè)資本登記方面的可借鑒經(jīng)驗(yàn)。第三部分對(duì)我國(guó)注冊(cè)資本登記制度進(jìn)行評(píng)析,主要介紹我國(guó)公司注冊(cè)資本制度的現(xiàn)狀和改革情況,分析我國(guó)注冊(cè)資本登記制度改革后的特征以及在實(shí)行過程中面臨的問題;最后,通過問題化解思路的探析,在借鑒國(guó)外先進(jìn)經(jīng)驗(yàn)與做法的基礎(chǔ)上,對(duì)我國(guó)注冊(cè)資本登記制度的改革與完善提出了相應(yīng)建議
[Abstract]:The registered capital registration system is the basic system of company access and establishment, and it is an important part of the company system. Since the promulgation of the Company Law of the people's Republic of China in 1993, China has been implementing a strict capital system, which requires higher requirements for the registered capital registration system and implements the registered capital paid-in registration system. Although the Company Law of our country has been revised several times, due to the rapid development of economy, the lag of legislation is prominent. In March 2013, the National people's Congress explicitly demanded that the registered capital pay registration system be changed to the subscription registration system, and then the Company Law was amended accordingly in December 2013. These reforms have brought a strong impact on the previous principles and systems of company law. On March 1, 2014, a number of laws and regulations were formally issued and implemented in our country. According to the plan of the State Council, the reform of the registered capital registration system will be fully implemented, and important reforms will be made in the aspects of company capital and other registration items, further relaxing the control on the access of market subjects, further lowering the "threshold" for entry, and providing more adequate legal support for the development of the company. With the development of economic and social form in our country, the registered capital system is caused by the development of domestic economy and society from enforcement to application and from application to inapplicability. Therefore, based on the current economic and social background of our country and the demand for the registered capital registration system, the latest provisions of the registered capital registration system and the related economic environment, this paper analyzes and explores a more suitable capital registration system. The article is divided into five parts. The first part discusses the concept, type and value of the registered capital registration system, and focuses on the connotation and extension of the registered capital registration system, especially based on the characteristics of the law to make a brief analysis; the second part analyzes and explains the practices of the foreign registered capital registration system, and summarizes the experience that can be used for reference in the foreign registered capital registration system. The third part analyzes the registered capital registration system of our country, mainly introduces the present situation and reform of the registered capital system of our country, analyzes the characteristics of the reform of the registered capital registration system of our country and the problems faced in the process of implementation. Finally, through the analysis of the train of thought of solving the problem, on the basis of drawing lessons from the advanced experience and practice of foreign countries, this paper puts forward some corresponding suggestions for the reform and perfection of the registered capital registration system of our country.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.291.91

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