本文選題：股權(quán) + 股權(quán)出資�。� 參考：《鄭州大學(xué)》2013年碩士論文

【摘要】：股權(quán)出資作為一種現(xiàn)代公司出資的重要手段,近幾年越來(lái)越受到我國(guó)理論界和實(shí)務(wù)界的關(guān)注。當(dāng)前,我國(guó)正處在社會(huì)大轉(zhuǎn)型的重要時(shí)期,經(jīng)濟(jì)糾紛頻發(fā)、多發(fā),股權(quán)出資制度作為商事法的一個(gè)重要問(wèn)題,研究和建立完善的股權(quán)出資制度具有十分重要的意義。伴隨著《股權(quán)出資登記管理辦法》和《公司法解釋(三)》相關(guān)法律的出臺(tái),填補(bǔ)了我國(guó)法律在股權(quán)出資方面上的空白。但是,股權(quán)出資作為一種較新的出資形式,很多人對(duì)此還比較陌生,具體操作中還存在許多的問(wèn)題。筆者主要從四個(gè)方面對(duì)股權(quán)出資進(jìn)行探析,提出自己一些淺顯的看法。 具體來(lái)說(shuō),本文共分為四個(gè)部分： 第一部分主要從股權(quán)出資的基礎(chǔ)理論出發(fā),介紹了股權(quán)的內(nèi)涵、特征,股權(quán)出資的概念和特征,股權(quán)出資和其他相關(guān)概念的辨析。對(duì)股權(quán)和股權(quán)出資有一個(gè)全面詳細(xì)的了解。 第二部分一方面從英國(guó)、美國(guó)、德國(guó)、日本、臺(tái)灣等國(guó)家和地區(qū)的立法實(shí)踐,從資本制度本身,從資本制度的價(jià)值分析等方面來(lái)說(shuō)明股權(quán)出資的適格性以及相應(yīng)的立法精神,另一方面結(jié)合我國(guó)當(dāng)下的經(jīng)濟(jì)形勢(shì)和股權(quán)出資所具有的重要意義來(lái)說(shuō)明股權(quán)出資十分必要。 第三部分通過(guò)我國(guó)股權(quán)出資立法歷程并結(jié)合具體問(wèn)題找出所存在的問(wèn)題,具體包括股權(quán)價(jià)值評(píng)估、驗(yàn)資,出資股權(quán)信息披露以及瑕疵股權(quán)出資等問(wèn)題。 第四部分主要是對(duì)我國(guó)股權(quán)出資的完善提出了幾點(diǎn)對(duì)策和建議,在評(píng)估驗(yàn)資過(guò)程中要確定評(píng)估原則、選擇評(píng)估主體、評(píng)估方法、建立定期評(píng)估、完善驗(yàn)資程序。在信息披露過(guò)程中要明確披露主體、披露內(nèi)容、披露形式以及披露主體承擔(dān)的責(zé)任和義務(wù)。
[Abstract]:As an important means of modern company capital contribution, equity capital contribution has been paid more and more attention in the theoretical and practical circles of our country in recent years. At present, our country is in an important period of social transformation, and the economic disputes are frequent and frequent. As a major problem of commercial law, the equity investment system is a major problem, and the establishment of a perfect equity investment system has been studied and established. It is of great significance. Accompanied by the introduction of the law on the management of equity investment registration and the interpretation of the company law (three), it fills the blank of the capital contribution of our country's law. However, as a new form of capital contribution, a lot of people are still unfamiliar with the capital contribution, and there are many problems in the specific operation. Mainly from four aspects of equity investment analysis, put forward some of their own simple views.
Specifically, this article is divided into four parts:
The first part, starting from the basic theory of equity capital contribution, introduces the connotation, characteristics, the concept and characteristics of equity capital contribution, the identification of equity investment and other related concepts, and has a comprehensive and detailed understanding of equity and equity investment.
The second part, on the one hand, from the United Kingdom, the United States, Germany, Japan, Taiwan and other countries and regions of the legislative practice, from the capital system itself, from the value analysis of capital system, and other aspects of the equity capital contribution and the corresponding legislative spirit, on the other hand, combined with the important significance of the economic situation and equity investment in China. It is necessary to show that the capital contribution is very important.
The third part finds out the existing problems through the legislative process of equity investment in China and the specific problems, specifically including equity valuation, capital verification, information disclosure of equity capital, and defective equity investment.
The fourth part is mainly to put forward some countermeasures and suggestions on the improvement of equity capital contribution in China. In the process of assessing and checking capital verification, we should determine the principle of evaluation, select the subject of evaluation, evaluate methods, establish periodic evaluation and improve the procedure of capital verification. In the process of information disclosure, we should make clear the subject, content, form and responsibility of the disclosure subject. Duty and obligation.

【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.291.91

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本文編號(hào)：1803038