本文選題：私營(yíng)企業(yè) + 一人公司��； 參考：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2003年碩士論文

【摘要】： 改革開放二十多年來(lái)，我國(guó)私營(yíng)企業(yè)蓬勃發(fā)展，成為國(guó)民經(jīng)濟(jì)的重要組成部分。當(dāng)企業(yè)所有權(quán)與經(jīng)營(yíng)權(quán)分離,所有者與經(jīng)營(yíng)者之間就產(chǎn)生了委托－代理關(guān)系，而高額的代理成本一直是企業(yè)所有人想避免的問(wèn)題。但是，目前的公司法及相關(guān)法律制度對(duì)私營(yíng)企業(yè)存在的諸多限制為私營(yíng)企業(yè)設(shè)置了種種障礙，例如，不允許私營(yíng)企業(yè)建立股份有限公司，私營(yíng)企業(yè)若要取得法人資格，只能建立有限責(zé)任公司，這就使得眾多的私營(yíng)企業(yè)具有限責(zé)任公司之名，而行一人公司之道。其結(jié)果是法律設(shè)定的目標(biāo)無(wú)以完全實(shí)現(xiàn)，而當(dāng)事人在經(jīng)營(yíng)企業(yè)中的代理成本不僅無(wú)從降低，在某種程度上法律規(guī)則甚至增加了企業(yè)經(jīng)營(yíng)的代理成本。此外，私營(yíng)企業(yè)自身的許多問(wèn)題也使它們難以在激烈的市場(chǎng)競(jìng)爭(zhēng)中生存。私營(yíng)企業(yè)的企業(yè)所有權(quán)由創(chuàng)業(yè)者一人獨(dú)享在我國(guó)相當(dāng)普遍，然而，所有權(quán)歸一人所有并不能避免高額代理成本。因?yàn)�，在這些私營(yíng)企業(yè)中，"人治"現(xiàn)象很普遍，沒(méi)有完善的管理制度、違規(guī)操作，這些行為都增加了企業(yè)的代理成本。隨著我國(guó)改革開放的深入，市場(chǎng)經(jīng)濟(jì)的不斷完善，以及法制建設(shè)的進(jìn)行，私營(yíng)企業(yè)需要建立起完善的管理制度，只有這樣，私營(yíng)企業(yè)才能在激烈的市場(chǎng)競(jìng)爭(zhēng)中勝出。同時(shí)，我國(guó)應(yīng)當(dāng)對(duì)公司法及相關(guān)法律法規(guī)中存在的影響、阻礙私營(yíng)企業(yè)發(fā)展的問(wèn)題進(jìn)行即使的修改和完善，從我國(guó)當(dāng)前私營(yíng)企業(yè)的實(shí)際情況出發(fā)，建立起適合我國(guó)私營(yíng)企業(yè)的法律制度。 本文的引言部分簡(jiǎn)單的介紹了寫作本文的目的以及方法。 第一章介紹了本文研究對(duì)象的具體情況。第二、三、四章是文章的主體部分。第五部分總結(jié)全文。 第二章主要介紹了我國(guó)目前法律制度對(duì)于一人公司、私營(yíng)企業(yè)組織形式的立法概況和研究對(duì)象的企業(yè)組織形式的特點(diǎn)，以及對(duì)我國(guó)目前一人公司立法的建議。在我國(guó)，只能設(shè)立國(guó)有獨(dú)資公司和外資的法人一人公司或自然人一人公司。但是，我國(guó)私人投資者采用掛名方式組建實(shí)質(zhì)意義的一人公司的情況相當(dāng)普遍，本文研究對(duì)象就屬于這種情況。我國(guó)目前的法律不承認(rèn)一人公司的合法地位，又無(wú)法制止其存在，更無(wú)法對(duì)其揚(yáng)利驅(qū)弊。因此，我們認(rèn)為，我國(guó)公司法應(yīng)當(dāng)順應(yīng)世界立法潮流，明確地賦予一人公司之合法性，而暫不允許一人股份有限公司的設(shè)立；同時(shí)，通過(guò)完善公司法的一些規(guī)定，嚴(yán)格限制一人有限公司的股東濫用有限責(zé)任。還可以引入"揭開公司面紗"的原則，防止公司獨(dú)立人格和有限責(zé)任被一人股東濫用。 WP=7 第三章主要論述，所有權(quán)即使歸一人所有，也不能避免高額代理成本。私營(yíng)企業(yè)往往是家族式經(jīng)營(yíng)方式，家族成員既是所有者又是經(jīng)營(yíng)者，當(dāng)公司規(guī)模較小，能夠做到所有權(quán)和經(jīng)營(yíng)權(quán)統(tǒng)一的時(shí)候，公司治理結(jié)構(gòu)處于理想狀態(tài)，因?yàn)榧?lì)和約束可以實(shí)現(xiàn)匹配和自我強(qiáng)化，這對(duì)于公司來(lái)說(shuō)是有利的，因?yàn)槔碇堑钠髽I(yè)所有人不會(huì)做損害自己利益的事，然而，一個(gè)人的精力和才能總是有限的，隨著公司規(guī)模的不斷擴(kuò)大，創(chuàng)業(yè)者及其家族成員無(wú)法管理龐大的企業(yè)，這時(shí)，企業(yè)就需要聘請(qǐng)經(jīng)理人員，由此就產(chǎn)生代理成本的問(wèn)題。許多私營(yíng)企業(yè)都沒(méi)有一個(gè)有效的企業(yè)治理結(jié)構(gòu)，它們?nèi)狈ν晟频膬?nèi)部管理制度，尤其是會(huì)計(jì)制度，激勵(lì)機(jī)制不理想，企業(yè)所有人僅憑個(gè)人偏好經(jīng)營(yíng)，這些問(wèn)題導(dǎo)致經(jīng)理人員在職消費(fèi)，收受賄賂，偷懶等敗德行為，最終給企業(yè)造成高額代理成本。 文章第四部分分析了勞動(dòng)合同的簽訂，以及企業(yè)擴(kuò)展規(guī)模的方式對(duì)私營(yíng)企業(yè)的代理成本產(chǎn)生怎么樣的影響。我國(guó)私營(yíng)企業(yè)與其雇傭員工之間不按照勞動(dòng)法的規(guī)定簽訂勞動(dòng)合同的現(xiàn)象很普遍，企業(yè)所有人可能認(rèn)為這樣做對(duì)自己有利，可以節(jié)約成本，少納稅。但是，當(dāng)員工，即代理人意識(shí)到自己因?yàn)闆](méi)有合同的保護(hù)，無(wú)法保障自身利益的時(shí)候，他們就會(huì)想方設(shè)法從企業(yè)獲取利益，在職消費(fèi)，收受賄賂，貪污。企業(yè)代理成本因此增加。企業(yè)可以通過(guò)建立分公司，或是子公司來(lái)擴(kuò)大規(guī)模。分公司與子公司比較，承擔(dān)獨(dú)立責(zé)任的子公司可以降低投資風(fēng)險(xiǎn)，將損失限定在一定范圍內(nèi)。代理成本除了企業(yè)支付給其代理人的報(bào)酬，還包括代理人給企業(yè)造成的損失。如果綜合以上兩點(diǎn)，，建立子公司應(yīng)該是較好的選擇。但是，由于我國(guó)法律不允許私營(yíng)企業(yè)設(shè)立一人公司，而對(duì)于本文調(diào)查對(duì)象這類私營(yíng)企業(yè)來(lái)說(shuō)，創(chuàng)業(yè)者不希望因?yàn)橥馊思尤攵绊懠易鍖?duì)企業(yè)的完全控制，所以，私營(yíng)企業(yè)除非找到幾個(gè)掛名股東，否則，只能設(shè)立分公司，這樣就可能承擔(dān)高額代理成本。那么，還有什么辦法在降低投資風(fēng)險(xiǎn)的同時(shí)減少代理成本呢？建立若干獨(dú)立的公司，即私營(yíng)企業(yè)家族成員作為同一投資者，建立若干個(gè)獨(dú)立的公司，這樣做注冊(cè)成本會(huì)增加，但與高額代理成本比較，兩害相權(quán)，取其輕。因此，建立若干獨(dú)立企業(yè)似乎是目前最佳的選擇。
[Abstract]:During the more than 20 years of reform and opening up, the private enterprises in China have developed vigorously and become an important part of the national economy. When the ownership and management rights are separated, the principal agent relationship is produced between the owners and the operators, and the high agency cost has always been a problem that the enterprise owners want to avoid. However, the current corporate law and the related issues are related. The limitations of the legal system on private enterprises have set various obstacles for private enterprises. For example, the private enterprise is not allowed to establish the Limited by Share Ltd. If the private enterprise is to obtain the legal person qualification, it can only establish a limited liability company. This makes many private enterprises have the name of the limited company, and the road of the one person company. The objectives set by the law are not fully realized, and the agency costs of the parties in the business enterprise are not only reduced, but in some degree the law rules even increase the agency costs of the business. In addition, many problems of the private enterprises themselves make it difficult for them to survive in the fierce market competition. It is quite common to have the right to enjoy one person alone in our country. However, all the owners of ownership can not avoid high agency costs. In these private enterprises, the phenomenon of "people's governance" is very common. There is no perfect management system and illegal operation. These behaviors all increase the agency cost of the enterprises. With the deepening of China's reform and opening up, the city is going deep. As the continuous improvement of the field economy and the construction of the legal system, the private enterprises need to establish a perfect management system. Only in this way, can the private enterprises win in the fierce market competition. At the same time, our country should revise and finish the problems of the company law and related laws and regulations and obstruct the development of private enterprises. From the current situation of private enterprises in China, we set up a legal system suitable for private enterprises in China.
The introduction of this article briefly introduces the purpose and method of writing this article.
The first chapter introduces the specific situation of the research object. Second, third, the four chapter is the main body of the article. The fifth part summarizes the whole article.
The second chapter mainly introduces the general situation of the legal system of our country to the one person company, the private enterprise organization form and the characteristics of the enterprise organization form of the research object, as well as the suggestion to the current one person company legislation in our country. In our country, only the state owned company and the foreign capital corporation or the natural person company can only be set up in our country. It is quite common that the private investors in our country adopt a name to set up a substantial one company. The object of this study belongs to this situation. Our current law does not recognize the legal status of a one person company, and can not stop its existence, but can not prevent its disadvantages. Therefore, we think that our company law should comply with the world. The boundary of the legislative trend makes it clear to the legality of one person and not allow the establishment of one person for the time being. At the same time, by perfecting some regulations of the company law, the limited liability of the shareholders of one person limited company is strictly limited. The principle of "unveiling the company veil" can be introduced to prevent the company's independent personality and limited liability from being one of the Limited by Share Ltd. Abuse of the shareholders.
WP=7
The third chapter mainly discusses that ownership can not avoid high agency cost, even if the ownership is all, the private enterprise is often a family mode, the family members are both owners and operators. When the company is small, the ownership and management power can be unified, the corporate governance structure is in an ideal state because of incentive harmony. It is good for the company to match and self strengthen, which is good for the company, because the rational enterprise owners will not do harm to their own interests. However, the energy and talent of a person is always limited. As the scale of the company is expanding, the entrepreneurs and their family members can not manage a large enterprise. At this time, the enterprise needs to be hired. Ask managers to produce the problem of agency costs. Many private enterprises do not have an effective corporate governance structure, they lack a perfect internal management system, especially the accounting system, the incentive mechanism is not ideal, the enterprise owners are only on the basis of personal preference, which causes the managers to consume in service, accept bribes and steal them. Laziness and other moral failures eventually result in high agency costs for enterprises.
The fourth part of the article analyzes the signing of the labor contract and the influence of the way that the scale of the enterprise expands on the agency cost of the private enterprise. It is common that the private enterprise and its employees do not sign the labor contract according to the regulations of the labor law, and the enterprise owners may think that it is beneficial to themselves. To save costs and pay less taxes, but when employees, the agents, who realize that they are unable to protect their own interests because they do not have the protection of the contract, they will try to obtain benefits, on the job consumption, accepting bribes, embezzlement, and embezzlement. On a large scale, a subsidiary company, which is compared with a subsidiary, can reduce the risk of investment and limit the loss to a certain extent. The agency cost is not only the compensation paid to the agent by the enterprise, but also the loss caused by the agent. If the above two points are integrated, the establishment of a subsidiary should be a better choice. But, Because the law of our country does not allow a private enterprise to set up a one person company, and for this kind of private enterprise such as this kind of private enterprise, the entrepreneur does not want to affect the full control of the family for the enterprise because of the outsider joining, so the private enterprise can only set up a branch unless it finds several listed shareholders, so that it may bear a high amount of agent. So, so, what is the way to reduce the cost of the agency while reducing the cost of the agency? Set up a number of independent companies, that is, the family members of the private enterprise, as the same investor, to establish a number of independent companies, so that the cost of registration will increase, but compared with the high agency cost, the two harm is right and light. Therefore, establish a number of independent companies. The firm seems to be the best choice at the moment.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：D912.29

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相關(guān)期刊論文 前1條

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