注冊(cè)資本制度改革背景下公司債權(quán)人保護(hù)研究
發(fā)布時(shí)間：2018-08-31 13:22
【摘要】：2014年《公司法》不僅取消了最低注冊(cè)資本額,還將分期實(shí)繳制改為完全的認(rèn)繳登記制,另外還規(guī)定由公司章程來確定股東的認(rèn)繳出資期限�？梢�,本次改革主要側(cè)重于注冊(cè)資本制度的改革。雖然原本的注冊(cè)資本制度飽受詬病,本次修法似乎是順應(yīng)“民心”,但是本次改革依然引起了學(xué)界討論。批評(píng)意見認(rèn)為本次公司資本制度改革太過倉促,是地方行為倒逼國(guó)家立法部門進(jìn)行立法,不利于公司債權(quán)人保護(hù);贊同意見認(rèn)為本次注冊(cè)資本制度的修改順應(yīng)了世界公司法發(fā)展的潮流,修改后的法律更有利公司債權(quán)人保護(hù);中立觀點(diǎn)認(rèn)為本次改革對(duì)于公司債權(quán)人保護(hù)不會(huì)產(chǎn)生較大影響。本文首先梳理學(xué)界關(guān)于注冊(cè)資本制度改革對(duì)公司債權(quán)人保護(hù)產(chǎn)生影響的不同觀點(diǎn),其次分析現(xiàn)行制度在保護(hù)公司債權(quán)人方面的不足以及新制度對(duì)保護(hù)公司債權(quán)人所提出的新要求,然后借鑒美國(guó)、英國(guó)、德國(guó)、日本等國(guó)家在公司債權(quán)人保護(hù)方面的有效實(shí)踐經(jīng)驗(yàn),建議完善相關(guān)制度以保護(hù)公司債權(quán)人。第一部分首先梳理了我國(guó)注冊(cè)資本制度的變遷之路,論述了注冊(cè)資本制度變遷的意義,明確注冊(cè)資本制度改革中立法者的考量及改革的合理性,揭示注冊(cè)資本制度的改革與公司債權(quán)人保護(hù)的關(guān)系。文章綜述學(xué)者關(guān)于注冊(cè)資本制度對(duì)于債權(quán)人保護(hù)影響的不同觀點(diǎn)。通過綜合分析注冊(cè)資本制度改革對(duì)公司債權(quán)人保護(hù)的影響,有利于完善現(xiàn)有的公司債權(quán)人制度,制定出更加合理的制度體系。第二部分論述注冊(cè)資本制度改革給公司債權(quán)人保護(hù)帶來的新挑戰(zhàn)。主要包括包括:第一、信息披露制度不夠完善;第二、法人人格否認(rèn)制度的運(yùn)用存在缺陷;第三,認(rèn)繳登記制度配套法律規(guī)范缺失;第四,公司治理結(jié)構(gòu)和信用體系不夠完善。第三部分論述比較法上的公司債權(quán)人保護(hù)。分別從英美法系國(guó)家和大陸法系國(guó)家論述,即英美法系國(guó)家對(duì)公司債權(quán)人保護(hù)的實(shí)踐和大陸法系國(guó)家對(duì)公司債權(quán)人保護(hù)的實(shí)踐。具體借鑒對(duì)象包括美國(guó)的信息披露制度和信用體系,還有英國(guó)公司法賦予公司債權(quán)人查詢公司信息的權(quán)利和對(duì)減資行為的異議權(quán),以及德國(guó)的公司治理制度和日本的企業(yè)社會(huì)責(zé)任制度。第四部分論述完善我國(guó)公司債權(quán)人保護(hù)制度完善。首先要完善信息披露制度,其次要完善法人人格否認(rèn)制度的運(yùn)用,再次要完善有關(guān)認(rèn)繳登記制的相關(guān)法律規(guī)范,最后要完善公司治理結(jié)構(gòu)和公司信用體系。注冊(cè)資本制度改革使得公司設(shè)立更加簡(jiǎn)便,鼓勵(lì)投資者創(chuàng)業(yè),更有利于新能源高科技企業(yè)的誕生,從總體上來說有利于市場(chǎng)經(jīng)濟(jì)的發(fā)展。取消最低注冊(cè)資本額的確給公司債權(quán)人保護(hù)帶來了不利影響,但是影響不如部分學(xué)者所認(rèn)為的程度。將實(shí)繳制改為完全的認(rèn)繳登記制造成了公司債權(quán)人保護(hù)的缺口。因此,注冊(cè)資本制度改革后,公司債權(quán)人利益需要通過建立起相應(yīng)的配套制度進(jìn)行保護(hù)。在公司法領(lǐng)域,注冊(cè)資本制度改革對(duì)公司信息披露制度、信用機(jī)制、公司章程、公司治理、公司法人人格否認(rèn)制度的應(yīng)用提出了更高要求。對(duì)公司債權(quán)人的保護(hù)不僅需要公司法的相關(guān)制度,還需結(jié)合《破產(chǎn)法》、《合同法》等其他法律來保護(hù)公司債權(quán)人的利益,因?yàn)楣緜鶛?quán)人保護(hù)機(jī)制是一個(gè)完整的法律體系�？傊�,通過借鑒比較法上保護(hù)公司債權(quán)人的成功經(jīng)驗(yàn),結(jié)合我國(guó)的國(guó)情和司法實(shí)踐,可制定出更合理與完善的公司債權(quán)人保護(hù)體系。
[Abstract]:In 2014, the Company Law not only abolished the minimum registered capital, but also changed the system of payment by stages to the system of full subscription registration. It also stipulated that the period of subscription of shareholders should be determined by the articles of association. Critics argue that the reform of the company capital system is too hasty and that local acts force the state legislature to legislate, which is not conducive to the protection of company creditors. They agree that the reform of the registered capital system conforms to the development of the world company law. The current trend, the revised law is more conducive to the protection of corporate creditors; the neutral point of view that the reform will not have a greater impact on the protection of corporate creditors. The inadequacies and the new requirements of the new system for the protection of corporate creditors are discussed. Then, based on the effective practical experience of the United States, Britain, Germany, Japan and other countries in the protection of corporate creditors, some suggestions are made to improve the relevant system to protect corporate creditors. The significance of the change of the registered capital system is clarified, the legislator's consideration and rationality of the reform are clarified, and the relationship between the reform of the registered capital system and the protection of creditors is revealed. The second part discusses the new challenges brought by the reform of the registered capital system to the protection of company creditors. It mainly includes: first, the information disclosure system is not perfect; second, the application of the disregard of corporate personality system. The third part discusses the protection of corporate creditors in the comparative law. It is discussed from the Anglo-American law system countries and the continental law system countries, that is, the practice of the protection of corporate creditors in the Anglo-American law system countries and the continental law system countries. Practice of protecting corporate creditors. Specific reference objects include the information disclosure system and credit system in the United States, the right of inquiring corporate information and the right of objection to capital reduction given by the British Company Law, the corporate governance system in Germany and the corporate social responsibility system in Japan. Firstly, we should perfect the information disclosure system, secondly, we should perfect the application of the disregard of corporate personality system, thirdly, we should perfect the relevant legal norms of the subscription registration system, and finally, we should perfect the corporate governance structure and corporate credit system. Investor entrepreneurship is more conducive to the birth of new energy high-tech enterprises, in general conducive to the development of the market economy. The cancellation of the minimum registered capital does have a negative impact on the protection of corporate creditors, but the impact is not as much as some scholars believe. The payment system will be changed to a full subscription registration made into corporate bonds. Therefore, after the reform of the registered capital system, the interests of the creditors of the company need to be protected by setting up corresponding supporting systems. In the field of corporate justice, the reform of the registered capital system puts forward higher application of the company information disclosure system, credit mechanism, company articles of association, corporate governance, and the denial of corporate personality system. The protection of company creditors needs not only the relevant system of company law, but also other laws such as bankruptcy law and contract law to protect the interests of company creditors, because the protection mechanism of company creditors is a complete legal system. China's national conditions and judicial practice can formulate a more reasonable and perfect protection system for corporate creditors.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.291.91
本文編號(hào)：2215111
[Abstract]:In 2014, the Company Law not only abolished the minimum registered capital, but also changed the system of payment by stages to the system of full subscription registration. It also stipulated that the period of subscription of shareholders should be determined by the articles of association. Critics argue that the reform of the company capital system is too hasty and that local acts force the state legislature to legislate, which is not conducive to the protection of company creditors. They agree that the reform of the registered capital system conforms to the development of the world company law. The current trend, the revised law is more conducive to the protection of corporate creditors; the neutral point of view that the reform will not have a greater impact on the protection of corporate creditors. The inadequacies and the new requirements of the new system for the protection of corporate creditors are discussed. Then, based on the effective practical experience of the United States, Britain, Germany, Japan and other countries in the protection of corporate creditors, some suggestions are made to improve the relevant system to protect corporate creditors. The significance of the change of the registered capital system is clarified, the legislator's consideration and rationality of the reform are clarified, and the relationship between the reform of the registered capital system and the protection of creditors is revealed. The second part discusses the new challenges brought by the reform of the registered capital system to the protection of company creditors. It mainly includes: first, the information disclosure system is not perfect; second, the application of the disregard of corporate personality system. The third part discusses the protection of corporate creditors in the comparative law. It is discussed from the Anglo-American law system countries and the continental law system countries, that is, the practice of the protection of corporate creditors in the Anglo-American law system countries and the continental law system countries. Practice of protecting corporate creditors. Specific reference objects include the information disclosure system and credit system in the United States, the right of inquiring corporate information and the right of objection to capital reduction given by the British Company Law, the corporate governance system in Germany and the corporate social responsibility system in Japan. Firstly, we should perfect the information disclosure system, secondly, we should perfect the application of the disregard of corporate personality system, thirdly, we should perfect the relevant legal norms of the subscription registration system, and finally, we should perfect the corporate governance structure and corporate credit system. Investor entrepreneurship is more conducive to the birth of new energy high-tech enterprises, in general conducive to the development of the market economy. The cancellation of the minimum registered capital does have a negative impact on the protection of corporate creditors, but the impact is not as much as some scholars believe. The payment system will be changed to a full subscription registration made into corporate bonds. Therefore, after the reform of the registered capital system, the interests of the creditors of the company need to be protected by setting up corresponding supporting systems. In the field of corporate justice, the reform of the registered capital system puts forward higher application of the company information disclosure system, credit mechanism, company articles of association, corporate governance, and the denial of corporate personality system. The protection of company creditors needs not only the relevant system of company law, but also other laws such as bankruptcy law and contract law to protect the interests of company creditors, because the protection mechanism of company creditors is a complete legal system. China's national conditions and judicial practice can formulate a more reasonable and perfect protection system for corporate creditors.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.291.91
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