股权出资的问题及其对策

The Issues of Equity Contribution and Solutions

作者: 专业:法律 导师:沈贵明 年度:2010 学位:硕士  院校: 华东政法大学

Keywords

Equity Contribution, Problem, Perfect, Responsibility

        2005年《公司法》的修改为股权出资提供了法律上的依据,2009年出台的《股权出资登记管理办法》为股权出资提供了实际操作规范。但是,与其他的出资形式相比,股权出资有其无法规避的风险和弊端。我国应该从股权的特点出发,尽快出台与之相配套的补充规定,建立和完善股权出资制度。本文围绕股权的特征,分析了股权出资存在的问题,提出相关的完善和规制建议。本文约二万四千字,共分四部分。第一部分,介绍股权出资的实践,结合股权出资的特点分析其存在的问题。首先分析了股权价值不稳定的特点会弱化对公司股东和债权人利益的保护;其次分析了在股权出资中可能会出现的各种瑕疵出资行为;最后分析了股权出资行为可能会引起相互持股、虚增资本和垄断的产生。第二部分,提出完善股权出资相关制度的建议。主要从三方面进行阐述:一,在构建股权验资评估审验制度中,首先分析了现行评估制度,得出“评估报告可以为股权价值提供定价基础,最终出资各方可以协商确定股权所代表的货币出资额”的结论;其次在充分解读《股权出资登记管理办法》的基础上,得出股权出资审验的步骤和范围;最后参考其他国家的立法规定,提出了定期评估制度和出资检验公示制度。二,在发展股权托管登记制度中,分析了股权登记托管制度的优点,结合股权出资对“股权清晰、权能完整”的要求,提出非上市公司股权出资过程中股权登记托管的方法和步骤。三,针对股权出资会引起资本虚增和加重“经济泡沫”,提出限制相互持股和限制股权再投资的建议。第三部分,笔者根据股权出资会弱化对公司债权人的保护这一理念,提出施行股权出资信息披露制度。详细阐述了信息披露的内容、形式,提出在股权价值变动较大时,调整公司财报的建议;并且补充建议了对交易相关人的知情权保护。第四部分,在完善相关责任中,笔者整理了股权出资中可能出现的相关问题,分五种情况讨论分析对股权出资的影响,针对不同情况分别提出了责任承担的建议。
    The amendment of "Corporate Law" in 2005 provides a legal basis for equity contribution. The“Registration and Administration of equity contribution”published in 2009 offers norms for equity contribution in practical. However, compared with other forms of contribution, equity contribution has the risks and drawbacks which can not be avoided. Our state must work out supplementary provisions to perfect the equity contribution system on the basis of the nature of equity. This thesis focuses on the characteristics of equity, analyzes the problem in practice, and then advance proposals related to the improvement and regulation.This article is about 24,000 words, divided into four parts.In partⅠ, the author introduces the practice of equity contribution, analyzes the problem on the basis of the characteristics of equity contribution . First analyzes the characteristics of instability in equity value of the company would weaken the protection of shareholders and creditors. Then analyzes the defects may arise in the process of equity contribution. Finally, analyzes the contribution of equity may cause cross-shareholdings, false increased capital and monopoly.In partⅡ,the author throws out suggestions for perfect the equity contribution system mainly discussed form three areas. First, in the building of equity capital verification system, after analyzing existing assessment system, the author produces the conclusions that“assessment report can provide a base for equity value decided. the parties may consult to determine the number of currency represented by equity”; then, advances the steps and scope of equity contribution in the full interpretation of“Registration and Administration of equity contribution”; finally, suggests regular assessment system after referring to legislation in other countries. Second, in the development of equity trusteeship management, the author elaborates the advantages of equity trusteeship management, and then suggests the method and procedure in the process of equity trusteeship management combined with the requirement of equity contribution“clear equity, full rights and functions”.Third ,the author suggests restrict cross-shareholdings and re-investment on account of false increased capital and“bubble economy”which may caused by equity contribution.In partⅢ,the author raises the equity contribution disclosure system because the equity contribution will weaken the protection of creditors of the company. The author elaborates the content and form of disclosure system, suggests adjust the company’s financial reporting as notable change in equity value, and adds a recommendation related to the transaction’s right to learn the truth.In partⅣ,the author orders the related issues that equity contribution may arise, elaborates five different cases to discuss the impact of the effectiveness of the equity contribution, then suggested different responsibility to each situation.
        

股权出资的问题及其对策

摘要3-5
Abstract5-6
导言9-11
第一章 股权出资的实践及其存在的问题11-20
    第一节 股权出资在我国的实践11-13
    第二节 存在的问题分析13-20
        一、股权价值的不稳定性与公司股东、债权人利益保护13-15
        二、瑕疵股权出资与出资行为有效性15-16
        三、相互持股与资本虚增16-18
        四、股权出资与垄断18-20
第二章 完善股权出资的相关制度20-30
    第一节 构建股权验资评估审验制度20-25
        一、评估制度20-22
        二、审验制度22-24
        三、定期评估制度24
        四、出资检验和公示制度24-25
    第二节 发展股权登记托管制度25-28
        一、股权托管制度概述26-27
        二、构建非上市公司股权托管制度27-28
    第三节 限制相互持股和限制股权再投资28-30
        一、限制相互持股28-29
        二、限制再投资29-30
第三章 施行股权出资信息披露制度30-34
    第一节 信息披露的内容31
    第二节 信息披露的形式31-33
        一、公司章程记载32
        二、工商登记和营业执照记载32-33
    第三节 股权价值发生大幅变动时调整公司财务报表33
    第四节 对交易相关人知情权的保护33-34
第四章 严格出资责任制度34-39
    第一节 以评估不实的股权出资34-35
    第二节 以未出资或出资不足的股权出资35-36
        一、签订出资协议时已补足出资35
        二、签订出资协议仍未出资或出资不足35-36
    第三节 以未办理批准手续的股权出资36-37
    第四节 以未办理股东名册和公司登记的股权出资37
    第五节 以转让权能存在瑕疵的股权出资37-39
结语39-40
参考文献40-44
在读期间发表的学术论文与研究成果44-45
致谢45-47
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