論公司資本認繳制下債權人利益的保護制度
發(fā)布時間:2018-03-13 15:28
本文選題:公司資本制度 切入點:債權人保護 出處:《青島大學》2017年碩士論文 論文類型:學位論文
【摘要】:為順應市場發(fā)展的變化,契合“大眾創(chuàng)業(yè),萬眾創(chuàng)新”的時代精神,我國在2013年頒布了新修訂的《公司法》,圍繞公司資本制度展開了一系列改革,改革的主要內容包括:實行認繳資本制,取消最低注冊資本,取消貨幣出資比例以及出資期限的限制。總的來說,這一變革使得過去由國家嚴格管制公司資本的狀況發(fā)生了根本改變,把公司資本的相關事項交由股東和公司自治,降低了公司設立的門檻,對于鼓勵創(chuàng)新創(chuàng)業(yè)活動,增強市場活力起到了巨大的促進作用。但本次改革在帶來市場繁榮的同時也帶來了債權人保護方面的新問題。注冊資本的債權利擔保功能被明顯弱化,之前借助公司注冊資本來保障債權人利益的機制難以繼續(xù)發(fā)揮作用。如何在新的公司資本制度下更好的保護債權人利益,成為了一個亟待解決的問題,也就是本文的研究目的。筆者認為本次公司資本制度改革對于債權人利益保護造成的不利影響主要包括:增加債權人判斷交易公司資產(chǎn)的困難、增加了債權人受償?shù)娘L險、公司外觀信用標示被嚴重削弱、公司年度資產(chǎn)負債情況難以把握四個方面。資本制度的變化之所以會對債權人保護造成如此的不良影響主要是因為我國現(xiàn)行的債權人保護制度存在著缺陷,公司信息披露制度,公司法人格否認制度,董事、高管的責任制度三個方面都或多或少存在著問題。針對以上問題,筆者認為可以通過確立合理的信息披露原則,對強制性信息披露的內容做出明確規(guī)定,拓寬信息披露渠道,強化不實信息披露的民事責任等方面來完善信息披露制度,通過增加人格否認制度的使用條件,明確人格否認制度的主體范圍,健全人格否認制度適用的行為要件等方面來完善公司的人格否認制度。通過明確董事高管應當承擔責任的具體情形,完善董事高管的民事責任制度等方式來完善董事高管的責任制度。
[Abstract]:In order to adapt to the change of market development and accord with the spirit of "mass entrepreneurship and innovation", in 2013, our country promulgated the newly revised Company Law, which carried out a series of reforms around the company capital system. The main contents of the reform include the implementation of the subscription capital system, the abolition of the minimum registered capital, the abolition of the ratio of monetary contributions and the limitation of the duration of the contribution. This change has led to a fundamental change in the situation in the past when the state strictly controlled corporate capital, handing over matters related to corporate capital to shareholders and corporate autonomy, lowering the threshold for the establishment of companies, and encouraging innovative entrepreneurial activities. Enhancing market vitality has played a huge role in promoting the market. But this reform has not only brought about market prosperity but also brought about new problems in the protection of creditors. The creditor's interest guarantee function of registered capital has been significantly weakened. It was difficult for the mechanism to protect the interests of creditors with the help of company registered capital before. How to better protect the interests of creditors under the new company capital system has become a problem to be solved urgently. The author believes that the adverse effects of the company capital system reform on the protection of creditors' interests mainly include: increasing the difficulty for creditors to judge the assets of the trading company and increasing the risk of creditors being compensated. The company's external credit mark has been severely weakened, It is difficult to grasp the annual assets and liabilities of a company in four aspects. The reason why the change of capital system has such a bad effect on the protection of creditors is mainly because the current creditor protection system of our country has defects, the company information disclosure system, There are more or less problems in the system of denial of corporate personality, the responsibility of directors and executives. In view of the above problems, the author thinks that we can establish the principle of reasonable disclosure of information. The content of mandatory information disclosure is clearly stipulated, the channel of information disclosure is widened, the civil liability of false information disclosure is strengthened, and the system of information disclosure is perfected by increasing the conditions of using the system of personality denial. Make clear the subject scope of the personality denial system, perfect the behavior elements of the personality denial system to perfect the personality denial system of the company. Perfecting the civil liability system of directors and executives to perfect the responsibility system of directors and executives.
【學位授予單位】:青島大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:D922.291.91
【參考文獻】
相關期刊論文 前10條
1 程雋怡;;試論董事責任限制制度在中國公司法上的建構[J];黑龍江省政法管理干部學院學報;2015年04期
2 薛波;;論公司資本制度改革后債權人保護機制之完善[J];時代法學;2015年02期
3 魏旭玲;;對我國公司資本制度改革下債權人利益保護的思考[J];法制與社會;2015年09期
4 黃耀文;;認繳資本制度下的債權人利益保護[J];政法論壇;2015年01期
5 賴麗華;;新公司法資本制度架構下交易安全保障機制研究[J];企業(yè)經(jīng)濟;2014年09期
6 胡田野;;公司資本制度變革后的債權人保護路徑[J];法律適用;2014年07期
7 呂來明;楊明敏;;論我國公司資本制度的改革及債權人利益的保護[J];法律適用;2013年12期
8 黃輝;;中國公司法人格否認制度實證研究[J];法學研究;2012年01期
9 張慧蓉;;我國上市公司信息披露制度反思[J];人民論壇;2010年32期
10 任自力;曹文澤;;論公司董事責任的限制[J];法學家;2007年05期
相關碩士學位論文 前2條
1 張禹;國有公司監(jiān)事違反注意義務的民事責任研究[D];浙江師范大學;2016年
2 樊靜;公司債權人利益保護研究[D];山西財經(jīng)大學;2015年
,本文編號:1606991
本文鏈接:http://sikaile.net/falvlunwen/jingjifalunwen/1606991.html