本文選題：公司分立 + 公司重組　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：我國公司分立制度建立的比較早,但是在日后的發(fā)展上相對(duì)滯后,雖然德日等大陸法系國家建立公司分立制度相對(duì)較晚,但德日在公司分立立法上進(jìn)步較快,已基本確立了公司分立制度,特別是在上市公司分立制度上,有許多值得我國吸收借鑒的地方。上市公司分立是有利于上市公司在經(jīng)營業(yè)務(wù)上更加專一,從而減少管理流程,降低上市公司經(jīng)營成本,是上市公司資產(chǎn)重組的重要手段之一。上市公司分立有利于解放和促進(jìn)生產(chǎn)力的發(fā)展,有利于降低上市公司多元業(yè)務(wù)之間的負(fù)面協(xié)同效應(yīng),有利于解決歷史遺留問題,提高公司治理效率。同時(shí),因?yàn)樯鲜泄就ㄟ^公開募股后,獲得了較為充裕的資金,往往會(huì)擴(kuò)大規(guī)模,這個(gè)過程中管理可能跟不上,造成上市公司管理混亂,為了提高上市公司經(jīng)營效益,也需要對(duì)一些大型上市公司進(jìn)行分立,使得責(zé)任分化,管理的專業(yè)化水平更高,管理更加簡單。歐美日等成熟市場經(jīng)濟(jì)體都對(duì)上市公司分立制度有所規(guī)定,雖然美國在成文法當(dāng)中沒有明確規(guī)定,但在法律實(shí)務(wù)上由美國稅法和各州有關(guān)營業(yè)轉(zhuǎn)讓制度規(guī)制。德國通過單行法規(guī)的形式對(duì)公司分立制度加以了規(guī)定,日本通過修改法律將公司分立制度最終確定。我國在研究上市公司分立制度時(shí)可以將國外有關(guān)這方面好的做法借鑒過來,再結(jié)合我國上市公司發(fā)展現(xiàn)狀來逐漸完善上市公司分立制度。本文主要有四個(gè)部分構(gòu)成,第一部分主要闡述的是上市公司分立的基本理論,其中包括上市公司分立的概念、研究上市公司分立的價(jià)值和上市公司分立與上市公司處分其他財(cái)產(chǎn)類似制度的區(qū)別。第二部分主要是分析世界其他一些國家有關(guān)上市公司分立制度的規(guī)定,并對(duì)域外這些國家有關(guān)上市公司分立制度加以評(píng)價(jià)。第三部主要對(duì)我國上市公司分立制度的現(xiàn)狀進(jìn)行闡釋,并重點(diǎn)分析了我國上市公司分立存在的問題。第四部分闡述的是完善我國上市公司分立制度提供的立法建議。主要從四個(gè)方面加以論述,一是豐富上市公司分立的方式,在明確現(xiàn)有解散分立和存續(xù)分立的分立方式基礎(chǔ)上,增加吸收分立方式;二是對(duì)董事會(huì)擬定的上市公司分立方案要聘請(qǐng)第三方獨(dú)立審查,并對(duì)公司股東加以說明闡釋;三是對(duì)上市公司分立后出現(xiàn)的特殊問題,要堅(jiān)持具體問題、具體分析,特事特辦,建立專門的審查制度;四是對(duì)上市公司分立后的債權(quán)人連帶求償權(quán)加以限制。
[Abstract]:The company separation system in our country was established earlier, but it lagged behind in the future development. Although the company separation system was established relatively late in Germany and Japan, it made rapid progress in the legislation of company separation.The system of separation of companies has been basically established, especially in the system of separation of listed companies, there are many worthy of our country's absorption and reference.The separation of listed companies is one of the important means to reorganize the assets of listed companies, which is conducive to the more exclusive operation of listed companies, thereby reducing the management process and reducing the operating costs of listed companies.The separation of listed companies is beneficial to liberate and promote the development of productive forces, to reduce the negative synergistic effect among the multiple businesses of listed companies, to solve the problems left over from history, and to improve the efficiency of corporate governance.At the same time, because the listed companies have obtained relatively abundant funds after the public offering of shares, they often expand their scale. In this process, management may not keep pace, resulting in confusion in the management of the listed companies. In order to improve the operating efficiency of the listed companies,It also needs to separate some large listed companies to make responsibility differentiation, higher level of specialization of management, and simpler management.Mature market economies, such as Europe, America and Japan, have regulations on the system of separation of listed companies. Although the United States has not clearly stipulated it in statute law, it is regulated by the tax laws of the United States and the relevant business transfer systems in various states.In Germany, the system of company separation is regulated by separate laws and regulations, and the system of separation of companies is finally determined by amending the laws in Japan.When studying the separation system of listed companies in our country, we can draw lessons from the good practices in foreign countries, and then improve the separation system of listed companies by combining the present situation of the development of listed companies in our country.The first part mainly elaborates the basic theory of the separation of listed companies, including the concept of separation of listed companies.This paper studies the value of the separation of listed companies and the differences between the separation of listed companies and the similar systems of disposal of other property by listed companies.The second part mainly analyzes the provisions of the separation system of listed companies in some other countries in the world, and evaluates the separation system of listed companies in these countries.The third part mainly explains the current situation of China's listed company separation system, and focuses on the analysis of the existing problems of China's listed company separation.The fourth part is to improve the system of listed companies to provide legislative advice.It is mainly discussed from four aspects: first, enriching the way of separation of listed companies, adding the way of absorption separation on the basis of clarifying the existing ways of dissolution and separation;Second, it is necessary to hire a third party to independently examine the separation plan of listed companies drawn up by the board of directors, and to explain the shareholders of the company. Third, it is necessary to persist in specific problems, specific analysis, and special work to deal with the special problems that arise after the separation of listed companies.The fourth is to restrict the creditor's joint and several claims after the separation of listed companies.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.291.91

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