本文選題：注冊(cè)資本認(rèn)繳登記制度 + 第三人債權(quán)��； 參考：《西南大學(xué)》2015年碩士論文

【摘要】：我國(guó)《公司法》在對(duì)待債權(quán)出資的態(tài)度上,總體經(jīng)歷了由完全否認(rèn)到“政策性債轉(zhuǎn)股”的有限嘗試,再到“非政策性債轉(zhuǎn)股”的進(jìn)一步拓展,直至對(duì)以公司債權(quán)出資的認(rèn)可,但是一直以來(lái)對(duì)以第三人債權(quán)出資的態(tài)度卻不夠明確。2013年修改的《公司法》確認(rèn)了公司資本與登記制度改革的成果,在公司資本形成模式上,依然采用法定資本制,但在資本的繳納方式上,不再限制股東、發(fā)起人首次繳納出資的數(shù)額及分期繳納期限,對(duì)注冊(cè)資本認(rèn)繳制進(jìn)行進(jìn)一步的改良；廢除了公司注冊(cè)資本最低限額制度；在出資形態(tài)的規(guī)制上,取消了對(duì)貨幣出資最低比例的限制及登記機(jī)關(guān)的驗(yàn)資要求,同時(shí)對(duì)公司設(shè)立的登記制度作出了相應(yīng)修改。這一變革,使公司資產(chǎn)信用理念得以確立,行政機(jī)關(guān)在公司設(shè)立階段的事前監(jiān)管逐漸弱化,私人意思自治空間進(jìn)一步得以擴(kuò)展,同時(shí)也為以對(duì)第三人債權(quán)出資掃清了資本制度觀念上的障礙。加之,近現(xiàn)代債權(quán)不斷財(cái)產(chǎn)化,財(cái)產(chǎn)形式亦日趨債權(quán)化,債權(quán)讓與制度和現(xiàn)物出資理論的日益完善,使以對(duì)第三人債權(quán)出資在新的公司資本制度下成為可能。然而,立法層面上,由于現(xiàn)行法律法規(guī)對(duì)以第三人債權(quán)出資直接規(guī)定的缺位,使得可用于出資的第三人債權(quán)范圍以及債權(quán)出資過(guò)程中相關(guān)主體之間權(quán)利義務(wù)的配置缺乏相應(yīng)的規(guī)范予以引導(dǎo)。實(shí)踐中,對(duì)以第三人債權(quán)出資的運(yùn)用只能參照已有法律法規(guī)及司法解釋對(duì)“債轉(zhuǎn)股”及非貨幣出資的相關(guān)規(guī)定,出現(xiàn)認(rèn)定可用于債權(quán)出資的債權(quán)標(biāo)準(zhǔn)不一、當(dāng)事人各方權(quán)利義務(wù)不清、責(zé)任保障不到位等情形。另外,注冊(cè)資本認(rèn)繳登記制度的運(yùn)行在降低公司設(shè)立成本,激活市場(chǎng)的同時(shí),一定程度上增大了以對(duì)第三人債權(quán)出資的固有風(fēng)險(xiǎn)。面對(duì)公司資本登記制度改革為以對(duì)第三人債權(quán)出資帶來(lái)的機(jī)遇和挑戰(zhàn),若因未能及時(shí)有效的跟進(jìn)相關(guān)立法,導(dǎo)致理論上可行的以對(duì)第三人債權(quán)出資,在具體操作中無(wú)法實(shí)施,使大量財(cái)產(chǎn)性權(quán)利遭到閑置,著實(shí)是浪費(fèi)現(xiàn)有經(jīng)濟(jì)資源,不利于社會(huì)財(cái)富的整合和利用。因此,對(duì)以第三人債權(quán)出資的公司立法完善,一方面,需要借鑒傳統(tǒng)民法中的債權(quán)讓與理論和公司法資本制度中的出資制度,使對(duì)以第三人債權(quán)出資的規(guī)范更加具體化。首先,關(guān)于可用于出資的第三人債權(quán)范圍：依據(jù)債權(quán)讓與的構(gòu)成要件及現(xiàn)物出資理論,其須是具備可讓與性、單務(wù)性的合同債權(quán),該合同債權(quán)可是貨幣債權(quán)亦可是非貨幣債權(quán),可是到期債權(quán)亦可是未到期債權(quán)。其次,關(guān)于債權(quán)出資過(guò)程中,債權(quán)讓與人、受讓公司以及債務(wù)人的權(quán)利義務(wù)配置上：債權(quán)出資人承擔(dān)向受讓公司交付債權(quán)憑證,并通知債務(wù)人債權(quán)讓與事實(shí)的義務(wù)；針對(duì)出資債權(quán)承擔(dān)權(quán)利瑕疵擔(dān)保責(zé)任。債務(wù)人對(duì)受讓公司負(fù)有依約全面履行債務(wù)的義務(wù),對(duì)出資債權(quán)承擔(dān)質(zhì)量瑕疵擔(dān)保責(zé)任。除與債權(quán)出資人另有約定外,公司對(duì)債權(quán)出資人享有要求其為出資債權(quán)另行提供擔(dān)保的權(quán)利,以及對(duì)債權(quán)出資人取得公司股份、享有股東權(quán)利的一定限制權(quán)。再者,對(duì)于現(xiàn)實(shí)中可能存在的債權(quán)實(shí)現(xiàn)風(fēng)險(xiǎn),應(yīng)完善以對(duì)第三人債權(quán)出資的責(zé)任約束機(jī)制,強(qiáng)化債權(quán)出資人、同意債權(quán)出資的其他股東以及未盡到忠實(shí)勤勉義務(wù)的高管、董事對(duì)債權(quán)出資的責(zé)任,以平衡股東的投資利益與公司交易相對(duì)人的交易利益。另一方面,需要從市場(chǎng)信用的構(gòu)建角度出發(fā),不斷健全企業(yè)信用約束聯(lián)動(dòng)響應(yīng)機(jī)制、完善公司信息公示制度,使企業(yè)信息公示化、透明化；這不但對(duì)于以對(duì)第三人債權(quán)出資來(lái)說(shuō),是防范出資過(guò)程中債權(quán)真實(shí)性風(fēng)險(xiǎn)的最有效手段,而且可以促使公司對(duì)自身商業(yè)信用的重視和培育,從整體上改善現(xiàn)有投資環(huán)境,形成良好的市場(chǎng)競(jìng)爭(zhēng)氛圍。
[Abstract]:In our country, the company law has experienced the limited attempt to invest in the creditor's rights in the whole, and then to the further expansion of the "non policy debt to equity swap" until the approval of the capital contribution of the company's creditor's right, but the attitude that has been invested with the third Party's claims is not clear enough for.2013 years to be revised. The company law confirms the results of the reform of the company's capital and registration system. In the form of the company's capital formation, the company still adopts the legal capital system, but in the way of paying the capital, the shareholder is no longer restricted, the initiator pays the amount of capital contribution and the period of payment by installments, and further improves the registered capital recognition system; and the company has abolished the company. The system of the minimum quota of registered capital; on the regulation of the form of capital contribution, the limitation of the minimum proportion of capital contribution and the requirements for the registration of the registration authorities are cancelled. At the same time, the registration system established by the company has been amended accordingly. This change makes the company's asset credit concept established, and the administrative organs supervise the establishment of the company in the period of the establishment of the company. Gradually, the private autonomy space is further expanded. At the same time, it also clears up the barriers to the concept of capital system in the capital contribution to the third person's creditor's rights. In addition, the modern creditor's right is constantly being converted to property, the form of property is becoming increasingly obligatory, the system of transfer of creditor's rights and the theory of present property investment are becoming more and more perfect, so as to make capital contribution to the creditor's right in the new third party. The company's capital system is possible. However, on the legislative level, due to the absence of the direct provisions of the current laws and regulations on the capital contribution of the third party, the allocation of the rights and obligations between the third persons who can be invested and the rights and obligations between the relevant subjects in the process of capital contribution are lack of the corresponding norms. In practice, third The application of the capital contribution of human rights can only refer to the relevant provisions of the existing laws and regulations and the judicial interpretation of the "debt to equity swap" and non monetary capital contribution, and it appears that the standard of the creditor's right to invest is different, the parties' rights and obligations are not clear, and the responsibility guarantee is not in place. In addition, the operation of the registration system of the registered capital is reduced to the public. When the company sets up the cost and activates the market, it increases the inherent risk to the third party's creditor's right to a certain extent. Facing the opportunity and challenge brought by the reform of the company's capital registration system to the third party's creditor's right, if it fails to follow the relevant legislation in time and effectively, it is theoretically feasible to invest in the creditor's right of the third party. The concrete operation can not be implemented, so that a large number of property rights are idle, it is really a waste of the existing economic resources and is not conducive to the integration and utilization of social wealth. Therefore, the legislation of the company funded by third people's claims is perfect. On the one hand, it is necessary to draw on the theory of the transfer of creditor's rights in the traditional civil law and the investment system in the capital system of the company law, It is more specific to the norms that are funded by the third party's claim. First, the scope of the third party creditor's right which can be used for capital contribution: according to the constituent elements of the assignment of the creditor's right and the theory of the present property investment, it must have a transferable and single contractual claim, but the creditor's right is also a non monetary claim, but the creditor's right to maturity may also be possible. It is an undue claim. Secondly, in the process of capital contribution, the obligee assignor, the assignee company and the debtor's rights and obligations allocation: the creditor of the creditor is responsible for the obligation to deliver the credit certificate to the assignee and inform the debtor of the creditor's right to transfer the facts; the debtor is responsible for the right defect guarantee against the creditor's right. The debtor has the right of the assignee. The company bears the obligation to fulfill the debt fully and assumes the liability for the guarantee of the quality defects of the capital contribution. Except as otherwise agreed with the creditor of the creditor's right, the company has the right to require the investor to provide a separate guarantee for the creditor's right to the creditor's rights, and the right to limit the shareholders' share of the shareholder's rights. In reality, the possibility of realizing the risk of creditor's rights should be perfected by the responsibility restraint mechanism for the contribution of the third party's creditor's right, strengthening the creditor's creditor, the other shareholders who agree with the creditor's rights, and the executives who have not done the duty of loyalty and diligence, the director's responsibility for the investment of the creditor's right, in order to balance the investment interest of the East and the transaction benefit of the relative person of the company. On the other hand, from the perspective of the construction of the market credit, we should constantly improve the linkage response mechanism of the enterprise credit constraints, perfect the company information publicity system, and make the enterprise information public and transparent. This is not only the most effective means to protect the third party's creditor's rights, but also be the most effective means to prevent the real risk of the creditor's right in the capital contribution process. In order to encourage the company to attach importance to and cultivate its own business credit, we should improve the existing investment environment as a whole and form a good market competition atmosphere.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：D922.291.91

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