【摘要】：驗資制度在學(xué)界并不是一個新興制度,但是基于各國政治、經(jīng)濟、文化及法律傳統(tǒng)的不同驗資制度也存在差異。中國公司法下的驗資制度具有強制性,它是一項獨具中國特色的法律制度。中國的強制驗資制度以中國的法定資本制為起點,以保護債權(quán)人利益為其制度價值。 在實踐中,中國強制驗資制度屢遭虛假驗資、抽逃資金、個別注會職業(yè)道德淪喪等問題的重創(chuàng),公信力逐年下降、存在價值也頻遭質(zhì)疑。因此,對中國強制驗資制度未來的走向和改良措施進行探討具有非常重要的實際意義。 本文共分為五章,第一章債權(quán)人保護理論與驗資制度,第二章中國強制驗資制度的歷史回顧,第三章中國強制驗資制度的現(xiàn)狀和存在的問題,第四章中國強制驗資制度的比較法研究,第五章中國強制驗資制度未來的走向和完善的途徑。
[Abstract]:Capital verification system is not a new system in academic circles, but there are also differences in different capital verification systems based on the political, economic, cultural and legal traditions of various countries. The capital verification system under the Chinese company law is mandatory, and it is a legal system with Chinese characteristics. China's compulsory capital verification system takes China's legal capital system as the starting point and protects the interests of creditors as its institutional value. In practice, China's compulsory capital inspection system has been repeatedly damaged by false capital verification, withdrawal of funds, individual comments on the decline of professional ethics and so on, the credibility of which has been declining year by year, and the existing value has been frequently questioned. Therefore, it is of great practical significance to discuss the future trend and improvement measures of compulsory capital verification system in China. This paper is divided into five chapters: the first chapter is the theory of creditor protection and the system of capital verification, the second chapter is the historical review of the compulsory capital verification system in China, the third chapter is the present situation and existing problems of the compulsory capital verification system in China, the fourth chapter is the comparative law research of the compulsory capital verification system in China, and the fifth chapter is the future trend and perfect ways of the compulsory capital verification system in China.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D922.291.91

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 鄔方方;虛假注資行為審驗與監(jiān)管研究[D];貴州財經(jīng)大學(xué);2013年

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本文編號：2510128