發(fā)布時(shí)間：2018-02-24 22:33

  本文關(guān)鍵詞： 商譽(yù) 商譽(yù)出資 出資形式 公司出資制度　出處：《西南政法大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：商譽(yù)出資是出資形式問題,屬公司資本制度范疇。2005年修訂的公司法在明文規(guī)定了貨幣、實(shí)物、知識(shí)產(chǎn)權(quán)、土地使用權(quán)這幾種出資形式外,特別禁止了包括商譽(yù)在內(nèi)的一些出資形式。商譽(yù)是現(xiàn)代社會(huì)財(cái)富的主要存在形式之一,如果不允許以商譽(yù)出資,就意味著大量的社會(huì)財(cái)富無法轉(zhuǎn)化為公司的資本,這無疑是社會(huì)資源的浪費(fèi)。無論從理論上分析還是從國外商譽(yù)出資的實(shí)踐證明,以商譽(yù)出資能激發(fā)投資者設(shè)立公司的積極性,是公司競爭和發(fā)展的需要。但是由于商譽(yù)的抽象性和商譽(yù)價(jià)值的不穩(wěn)定性,容易對(duì)公司的資本安全和債權(quán)人的安全造成威脅�；诖�,本文對(duì)商譽(yù)出資所涉及的有關(guān)法律問題,進(jìn)行了比較全面系統(tǒng)的闡述。除去引言外,全文共設(shè)五個(gè)部分,各部分的主要內(nèi)容如下: 第一部分,對(duì)商譽(yù)定義的分析。該部分從法學(xué)角度和會(huì)計(jì)計(jì)量角度對(duì)商譽(yù)的定義進(jìn)行了分析和闡述。并通過對(duì)相關(guān)概念的對(duì)比,對(duì)商譽(yù)定義進(jìn)行了總結(jié)。 第二部分,就現(xiàn)行公司法對(duì)商譽(yù)出資立場的分析和討論。由于現(xiàn)行公司法賦予公司資本承擔(dān)的擔(dān)保功能,所以公司法禁止商譽(yù)作為合法出資形式的立法選擇也就有了十足的理由。雖然禁止商譽(yù)出資體現(xiàn)了重視交易安全的良好立法愿望,但是筆者認(rèn)為限定出資形式并無助于資本擔(dān)保功能的實(shí)現(xiàn)。 第三部分,商譽(yù)出資的正當(dāng)性。該部分從公司經(jīng)營、公司自治和商法基本價(jià)值角度論述了商譽(yù)出資的正當(dāng)性。從公司經(jīng)營角度講,商譽(yù)有利于現(xiàn)代公司的發(fā)展,可以使公司在同行業(yè)的競爭中獲得突出的競爭力,廣泛的影響力和良好的公司形象;從公司自治角度講,是否允許并接納商譽(yù)作為公司出資來源應(yīng)該由公司全體股東自主決定;從商法基本價(jià)值角度講,商譽(yù)出資符合商法的效益價(jià)值。 第四部分,商譽(yù)出資的可行性。實(shí)然和應(yīng)然屬于兩個(gè)不同的哲學(xué)范疇,商譽(yù)出資的正當(dāng)性也無法代替商譽(yù)出資的可行性,本部分從公司法理層面、出資量化標(biāo)準(zhǔn)層面和經(jīng)驗(yàn)層面論述了商譽(yù)出資的可行性。從公司法理層面分析,商譽(yù)出資屬于現(xiàn)物出資范疇,筆者運(yùn)用學(xué)界關(guān)于現(xiàn)物出資標(biāo)的物適格要件通說對(duì)商譽(yù)進(jìn)行了分析,認(rèn)為商譽(yù)符合現(xiàn)物出資標(biāo)的物的適格要件,完全可以作為合格的出資標(biāo)的物;從出資量化標(biāo)準(zhǔn)層面分析,本文介紹了管理學(xué)科對(duì)商譽(yù)研究的一些量化評(píng)價(jià)方法和經(jīng)驗(yàn),以期敲開我們認(rèn)識(shí)商譽(yù)的大門,以更廣闊的眼觀看商譽(yù)。從經(jīng)驗(yàn)層面分析,本文介紹了德國和美國有關(guān)商譽(yù)出資的有關(guān)法律條文,發(fā)達(dá)國家的立法經(jīng)驗(yàn)可以作為我國立法的借鑒。 第五部分,商譽(yù)出資制度的構(gòu)建。本部分從商譽(yù)出資的評(píng)估制度、履行制度、責(zé)任制度和利益相關(guān)人的保障制度四個(gè)方面論述了商譽(yù)出資制度的構(gòu)建。商譽(yù)出資的評(píng)估事關(guān)商譽(yù)的價(jià)值評(píng)定,其在商譽(yù)出資制度中處于非常重要的地位;商譽(yù)出資的履行主要包括出資主體,出資客體,交付制度和出資比例的設(shè)計(jì);商譽(yù)出資的責(zé)任制度主要從加強(qiáng)評(píng)估人的民事責(zé)任,增加商譽(yù)出資人的出資責(zé)任和董事會(huì)需要承擔(dān)的責(zé)任三方面進(jìn)行論述;由于商譽(yù)出資還關(guān)涉到與公司相關(guān)的利益相關(guān)人的利益,所以法律也必須對(duì)他們的利益保障做出適當(dāng)?shù)闹贫仍O(shè)計(jì)。
[Abstract]:Goodwill contribution is the form of investment, company law belongs to the category of.2005 company capital system revised in the stipulated monetary, physical, intellectual property, land use rights of these kinds of investment forms, especially banned some investment forms including goodwill. Goodwill is the main form of the modern social wealth, if not allowed by means of goodwillcontribution, a large number of social wealth cannot be transferred to the company's capital, this is a waste of social resources. The analysis and practice of investment from foreign goodwill proof theoretically, with active capital goodwill can stimulate investors to set up companies, is the company's competition and development. But because the goodwill the abstract and the value of goodwill is not stable, it's a threat to the safety and security of capital creditors of the corporation. Based on this, the method of goodwill contribution involved In addition to the introduction, the full text has five parts, and the main contents of each part are as follows:
The first part is the analysis of the definition of goodwill. This part analyzes and expounds the definition of goodwill from the point of view of law and accounting measurement, and summarizes the definition of goodwill through contrasting the related concepts.
The second part analyses and discusses the current company law on goodwill contribution position. Due to the capital of the company bear the guarantee function of the current company law, so the company law prohibits goodwill as the legislative choice of legal forms of funding will have a good reason. Although the prohibition of goodwill contribution reflects the expectation of legislators to maintain transaction security, but the author that limit is not conducive to the implementation of investment in the form of capital guarantee function.
The third part, the legitimacy of goodwill contribution. This part from the company, the company autonomy and commercial law basic value discusses the legitimacy of goodwill contribution. From a business perspective, it is conducive to the development of modern company, it enables the company to obtain outstanding competitiveness in competition with the industry, extensive influence and good the company's image; from the perspective of company autonomy, whether to allow and accept goodwill as the company invested by all shareholders of the company should decide; from the basic values of commercial law, goodwill contribution is in accord with the efficiency value of commercial law.
The fourth part, the feasibility of goodwill contribution. Is and ought to belong to two different philosophical category, the feasibility of the legitimacy of goodwill contribution cannot substitute for goodwill contribution, this part from the legal level, investment level and experience level quantitative criteria and discusses the feasibility of goodwill contribution. From the analysis of company legal level, goodwill contribution belongs to physical the contribution category, using the academic circles about the object of physical capital contribution qualification said of goodwill is analyzed, that goodwill accords with the object of physical capital contribution eligibility requirements, can be used as a qualified investment subject; the analysis from the criteria of quantitative contribution level, this paper introduces the research subject of goodwill management some quantitative evaluation methods and experience, in order to open the door to watch our understanding of goodwill, goodwill with wider eyes. From the analysis of the experience level, this paper introduces the Germany and the United States The legislative experience of the developed countries can be used as a reference for the legislation of the developed countries.
The fifth part, constructing the system of goodwill contribution. This part of the goodwill evaluation system, the performance of the investment system, four aspects of the responsibility system and the stakeholders of the security system is discussed to construct the system of goodwill contribution. The value assessment of goodwill evaluation concerning goodwill contribution, is the important part of the investment in the reputation system; goodwill contribution mainly includes fulfill the main contribution, investment object, design the delivery system and the proportion of investment; goodwill contribution responsibility system mainly from the civil responsibility to strengthen the evaluation, increase the goodwill the contributors and the board of directors liability to bear the responsibility of three aspects; the goodwill contribution but also relates to the stakeholders and the company related interests, so the law must also make system design appropriate to protect their interests.

【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.291.91

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本文編號(hào)：1532021