本文選題：資本制度變革 + 認(rèn)繳制��； 參考：《河北經(jīng)貿(mào)大學(xué)》2017年碩士論文

【摘要】：平衡公司股東和債權(quán)人之間的利益是現(xiàn)代國(guó)家《公司法》維護(hù)公司這一最重要的市場(chǎng)主體正常運(yùn)轉(zhuǎn)的基本路徑,公司法學(xué)界對(duì)公司股東和債權(quán)人利益保護(hù)問題的研究也由來已久。眾所周知,2014年新《公司法》的實(shí)施開啟了我國(guó)完全認(rèn)繳資本制的大門,此次資本制度變革可謂是全球資本弱化背景下政策助推的結(jié)果,賦予公司股東空前的自治權(quán),變革內(nèi)容頗為激進(jìn),主要涉及取消注冊(cè)資本最低限額、注冊(cè)資本由實(shí)繳制改為認(rèn)繳制、放寬股東的出資形式、廢除強(qiáng)制性驗(yàn)資程序等方面,但不容忽視的是,此次改革在鼓勵(lì)創(chuàng)業(yè)與公司債權(quán)人利益保護(hù)這兩者之間并未達(dá)成妥善的平衡,相關(guān)的公司債權(quán)人利益保護(hù)的后續(xù)保障措施沒有適時(shí)跟進(jìn),在很大程度上對(duì)公司債權(quán)人利益頗有保護(hù)不周之嫌,可謂是一次顧此失彼的改革,公司法實(shí)踐中利用注冊(cè)資本認(rèn)繳制使公司債權(quán)人利益陷入窘境的事例頻頻發(fā)生。對(duì)此,公司法理論界和實(shí)務(wù)界展開了繼2005年后新一輪對(duì)公司債權(quán)人利益保護(hù)問題的深入研究和激烈探討,相關(guān)研究在公司法學(xué)界歷久彌新。本文由五部分組成。第一部分是論文的引言,重點(diǎn)介紹選題背景、選題的理論意義和實(shí)踐意義,對(duì)國(guó)內(nèi)外專家、學(xué)者研究公司債權(quán)人利益保護(hù)的現(xiàn)狀進(jìn)行梳理,并對(duì)論文的研究方法、研究思路和創(chuàng)新點(diǎn)作出說明。第二部分是公司債權(quán)人利益保護(hù)與資本制度變革概述。首先,明確界定公司債權(quán)人;其次,深入分析公司債權(quán)人利益保護(hù)的理論基礎(chǔ),包括價(jià)值平衡理論和利益相關(guān)者理論;最后,在對(duì)此次資本制度變革的內(nèi)容進(jìn)行概括的基礎(chǔ)上,分析資本制度變革對(duì)公司債權(quán)人利益的影響。第三部分介紹我國(guó)資本制度變革的實(shí)施與債權(quán)人利益保護(hù)的困境。首先,以上海首例注冊(cè)資本認(rèn)繳出資案為例對(duì)資本制度變革的實(shí)施狀況中股東的出資期限和出資義務(wù)問題進(jìn)行分析;其次,闡釋我國(guó)公司債權(quán)人利益保護(hù)的理論困境,主要表現(xiàn)為注冊(cè)資本對(duì)債權(quán)人的擔(dān)保功能弱化、公司信用體系亟需建立、債權(quán)人知情權(quán)保護(hù)迫在眉睫三個(gè)方面;最后,指出我國(guó)公司債權(quán)人利益保護(hù)的現(xiàn)實(shí)困境,包括“兩虛一逃”現(xiàn)象在實(shí)踐中愈演愈烈、資本顯著不足的認(rèn)定標(biāo)準(zhǔn)難上加難;相關(guān)的責(zé)任追究機(jī)制問題異常凸顯三個(gè)方面。第四部分分析論述國(guó)外資本制度與公司債權(quán)人利益保護(hù)實(shí)踐及對(duì)我國(guó)的啟示。首先,介紹美國(guó)的授權(quán)資本制度,其公司債權(quán)人利益保護(hù)的實(shí)踐體現(xiàn)為完善的信用信息暢通機(jī)制、先進(jìn)的公司股款催繳機(jī)制、有力的“法人格否認(rèn)”制度;其次,簡(jiǎn)要介紹日本公司資本制度和公司債權(quán)人利益保護(hù)實(shí)踐,主要是董事對(duì)第三人責(zé)任的有效承擔(dān)和明確的公司資產(chǎn)披露規(guī)定;最后,總結(jié)國(guó)外公司債權(quán)人利益保護(hù)實(shí)踐對(duì)我國(guó)的啟示,主要是注重債權(quán)人利益的公示性保護(hù)、程序性保護(hù)及優(yōu)先性保護(hù)。第五部分提出資本制度變革下我國(guó)公司債權(quán)人利益保護(hù)制度的完善建議。首先,要轉(zhuǎn)變公司債權(quán)人利益保護(hù)立法理念,包括從資本信用到資產(chǎn)信用、從事前控制到事后監(jiān)管、從強(qiáng)制保護(hù)到自我保護(hù)三個(gè)轉(zhuǎn)變;其次,要強(qiáng)化公司債權(quán)人利益保護(hù)預(yù)警機(jī)制,具體措施包括加強(qiáng)公司信用制度建設(shè)、信息披露制度建設(shè)和強(qiáng)化獨(dú)立董事監(jiān)督力量;再者,改善公司債權(quán)人利益保護(hù)保障機(jī)制,包括債權(quán)人參與公司治理和引入衡平居次的規(guī)則;最后,改進(jìn)公司債權(quán)人利益保護(hù)責(zé)任機(jī)制,包括完善公司董事高管責(zé)任、增設(shè)催繳出資的前置程序和完善法人格否認(rèn)制度的適用三個(gè)方面�！八街�,可以攻玉”,但每種法律制度的生存和發(fā)展都必須有其適宜的土壤,我們?cè)诮梃b外國(guó)先進(jìn)經(jīng)驗(yàn)化解公司債權(quán)人利益保護(hù)難題的同時(shí)必須注意“取其精華,去其糟粕”,以期建立出符合我國(guó)資本制度變革實(shí)踐的公司債權(quán)人利益保護(hù)體系。
[Abstract]:Balancing the interests of the shareholders and creditors of the company is the basic path to the normal operation of the most important market subject of the company law of the modern state, the company law circle has a long history of research on the protection of the interests of the shareholders and creditors of the company. It is well known that the implementation of the new "company law" in 2014 has opened the full payment of our country. The reform of the capital system is the result of the policy boost under the background of global capital weakening, which gives the shareholders of the company an unprecedented autonomy. The reform content is quite radical, mainly involving the abolition of the minimum quota of registered capital, the change of the registered capital from the real payment system to the confusing system, the relaxation of the form of shareholders' capital contribution and the abolition of the mandatory capital verification procedure. But what is not to be ignored is that the reform has not reached a proper balance between encouraging entrepreneurship and the protection of the interests of the creditors of the company. The following safeguards for the protection of the creditors' interests of the company have not been followed up in a timely manner. To a great extent, the interests of the creditors of the company are largely protected. In the practice of corporate law, the company law theory and practice circles have carried out an in-depth study and intense discussion on the protection of the interests of the creditors of the company after the 2005. The article is composed of five parts. The first part is the introduction of the paper, focusing on the background of the topic, the theoretical significance and practical significance of the topic, and combing the current situation of the protection of the creditors' interests of the domestic and foreign experts and scholars, and explaining the research methods, the research ideas and the new points of the paper. The second part is the protection of the interests of the creditors of the company. First, it clearly defines the creditor of the company. Secondly, it analyzes the theoretical basis of the protection of the interests of the creditors of the company, including the theory of value balance and the theory of stakeholder. Finally, on the basis of the summary of the content of the reform of the capital system, the paper analyzes the interests of the creditors of the company by the change of the capital system. The third part introduces the dilemma of the implementation of the reform of the capital system and the protection of the interests of the creditors in China. First, the first example of the case of registered capital contribution in Shanghai is taken as an example to analyze the period of capital contribution and the obligation of capital contribution in the implementation of the reform of the capital system; secondly, to explain the theoretical difficulties of the protection of the interests of the creditors of our company. The main performance is that the registered capital is weakening to the creditor's guarantee function, the company's credit system needs to be established and the creditor's right to know is imminent in three aspects. Finally, it points out the realistic predicament of the protection of the interests of the creditors of our company, including the phenomenon of "two false fleeing" in the actual practice, and the difficult identification standard of the capital shortage is difficult. The three aspects of the related accountability mechanism are highlighted. The fourth part analyses the practice of the protection of foreign capital and the interests of the creditors of the company and the enlightenment to our country. First, it introduces the authorized capital system in the United States, and the practice of protecting the interests of the creditors of the company embodies the perfect mechanism of unimpeded credit information. In the second place, the company's capital system and the practice of protecting the interests of the creditors of the company are briefly introduced, mainly by the effective commitment of the directors to the third party responsibility and the explicit disclosure regulations of the company's assets; finally, a summary of the practice of protecting the interests of the creditors of foreign companies to our country is summarized. It mainly focuses on the public protection, procedural protection and priority protection of the interests of the creditors. The fifth part puts forward the perfect suggestions for the protection of the interests of the creditors of our company under the reform of the capital system. First, we should change the legislative idea of the protection of the creditors' interests of the company, including the capital credit to the asset credit, and the pre control to the ex post. Supervision, from compulsory protection to self protection three changes; secondly, to strengthen the protection of the interests of the company creditor protection early warning mechanism, specific measures include strengthening the company's credit system construction, information disclosure system construction and strengthening the independent director supervision force; furthermore, to improve the protection of the interests of the company creditor protection mechanism, including the creditor participation in corporate governance. In the end, improving the liability mechanism of the interests of the creditors of the company, including improving the responsibility of the company's directors and executives, adding the prepositional procedure and perfecting the system of disregard of the legal personality. "The stone of other mountains, can attack jade", but the existence and development of each legal system must be suitable for the survival and development of each legal system. At the same time, we should pay attention to "take the essence and go to the dregs" while drawing on the advanced experience of foreign countries to solve the problem of protecting the interests of the creditors of the company, in order to establish a protection system for the interests of the creditors in accordance with the reform practice of our country's capital system.

【學(xué)位授予單位】：河北經(jīng)貿(mào)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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