我國(guó)《公司法》中歸入權(quán)制度研究
[Abstract]:The system of corporate subsumption in our country is mainly stipulated in Article 148 of Company Law and Article 47 of Securities Law. At present, most companies adopt the management mode of separation of ownership and management right. In this mode, corporate ascription right is regarded as an important means for the company to obtain relief when directors and executives violate the duty of loyalty. Whether it can fully protect the interests of the company in practice is a problem we should pay attention to. In this paper, combined with Article 148 of Company Law, by analyzing and summarizing the cases in judicial trial, this paper discusses the situation of the application of corporate taxing right in practice, and explains this problem. This paper puts forward some main problems in the process of application of corporate taxing rights, and puts forward some relevant suggestions according to the provisions of 148 articles of Company Law of our country on the system of corporate taxing rights. The main part of the article is divided into three chapters according to the thinking of "posing questions-analyzing problems-solving problems", first of all, on the basis of analysis and induction of cases, Put forward the problems that appear in the application of corporate taxing right, then combine four typical cases to carry on the concrete analysis to the question, find out the reason of the problem, and finally compare our country's corporate taxing right system with other related systems. This paper attempts to use other relief means to solve the problems in the application of the right of ascription, and puts forward two suggestions on how to perfect the system of the right of corporate ascription as stipulated in Article 148 of the Company Law of our country. This paper holds that the problems arising in the judicial practice can be solved by the improper enrichment system, the non-cause management system, the damage compensation claim system and the profit deprivation claim system under some special circumstances. However, these systems can not completely replace the right of incorporation of companies. They are easy to be restricted by conditions and have limitations. Therefore, we should perfect the legal defects in Article 148 of Company Law of our country. This paper proposes to perfect the applicable object of the right of ascription by means of legal interpretation and to balance the burden of proof of both parties in the process of exercising the right of corporate ascription. It is hoped that these suggestions can serve as a reference for the practical application of corporate taxing rights and provide support for the improvement of corporate taxing rights system in China.
【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】:2015
【分類號(hào)】:D922.291.91
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