本文關(guān)鍵詞： 資本顯著不足 法人人格否認(rèn)制度 資產(chǎn)　出處：《煙臺(tái)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：我國(guó)《公司法》的修改賦予資本顯著不足新的內(nèi)涵,資本顯著不足和法人人格否認(rèn)的關(guān)系隨之改變,但股東出資責(zé)任實(shí)質(zhì)卻并未發(fā)生變化,在這種背景下應(yīng)當(dāng)以實(shí)繳資本代替注冊(cè)資本,與法人實(shí)際經(jīng)營(yíng)規(guī)模、性質(zhì)和風(fēng)險(xiǎn)對(duì)比,以此衡量公司股東是否具有“誠(chéng)意”,并在具體案件中參考注冊(cè)資本、凈資產(chǎn)等因素進(jìn)行考量。針對(duì)資本顯著不足在適用中存在內(nèi)涵界定不清、時(shí)間和前提不明確以及股東民事責(zé)任承擔(dān)較混亂的現(xiàn)實(shí)問(wèn)題,在不同情形下可以適用不同的“顯著不足”認(rèn)定時(shí)間節(jié)點(diǎn)和不同的“顯著不足”認(rèn)定方法,只有明確認(rèn)定標(biāo)準(zhǔn)前提與股東責(zé)任問(wèn)題才能判斷是否適用資本顯著不足,繼而才能否認(rèn)法人人格,并以此確認(rèn)股東的責(zé)任。在司法實(shí)踐中,對(duì)于資本顯著不足和瑕疵出資時(shí)公司股東對(duì)債權(quán)人的責(zé)任應(yīng)當(dāng)區(qū)分適用,兩種情況下股東承擔(dān)的責(zé)任性質(zhì)有著根本的不同,應(yīng)本著法人人格否認(rèn)謹(jǐn)慎適用和保護(hù)債權(quán)人利益的原則,嚴(yán)格掌握標(biāo)準(zhǔn),具體案件具體分析。
[Abstract]:The amendment of the Company Law of our country gives new connotation to the significant shortage of capital, and the relationship between the significant shortage of capital and the denial of personality of legal person changes, but the essence of shareholder's responsibility for capital contribution has not changed. Under this background, the registered capital should be replaced by the paid-in capital, and compared with the actual operating scale, nature and risk of the legal person, so as to measure whether the shareholders of the company have "sincerity" and refer to the registered capital in the specific case. Considering such factors as net assets. In view of the significant shortage of capital in the application of the existing connotation is unclear, the time and premise is not clear and shareholders bear civil liability confusion of the reality. Under different circumstances, different time nodes and different methods of "significant insufficiency" can be applied. Only when the standard premise and shareholder liability are clearly identified, can we judge whether the applicable capital is significantly insufficient, and then deny the personality of legal person, and confirm the liability of shareholders in judicial practice. The liability of the shareholders to the creditors should be distinguished and applied when the capital is significantly inadequate and defective. The nature of the liability of the shareholders is fundamentally different in the two cases. It should be based on the principle of legal personality denial to apply and protect the interests of creditors carefully, strictly grasp the standard, and analyze the specific cases concretely.
【學(xué)位授予單位】：煙臺(tái)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：D922.291.91

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