股东抽逃出资的认定及相关法律责任制度的完善

【作者】 朱烨；

【导师】 陆志安；

【作者基本信息】 复旦大学 ， 法律， 2011， 硕士

【摘要】 公司资本是公司财产的首要组成部分,它不仅是公司法人格确立最基本且所必备的物质基础,而且是公司对外交易安全的根本保证,也是公司举债及债权人实现其债权的重要保证。公司资本的充实是公司人格健全的一个极其重要的方面,股东的出资义务是公司法规定的股东最基本的义务。对公司而言,股东出资是公司成立和存续的物质基础,是公司资本形成的最基本、最重要的途径。对公司债权人而言,股东出资是公司对其债权人承担责任的信用保证。因此,股东是否依照法律和公司章程出资,不仅会对公司、其他股东产生重要影响,也会关涉作为第三人的债权人的利益。但现实生活中,各种形式的抽逃出资现象大量存在。我国法律对于相关问题的规定尚不明确,因此,有必要对抽逃出资的相关法律问题进行研究。全文共分三章,综合运用比较、分析、归纳等方法对股东抽逃出资法律问题进行了具体分析,以期对我国公司法律制度的完善有所裨益。第一章主要是对股东抽逃出资行为的概述。具体包括股东抽逃出资行为的定义,通过对各种观点的综合分析,笔者认为股东抽逃出资是指公司股东或发起人依法履行了出资义务后,采取违反法律法规、公司章程或财务会计准则等各种非法手段,将其设立公司时所缴付的出资,部分或全部抽回的违法行为。其次,分析了股东抽逃出资产生的原因及危害。第二章主要对股东抽逃出资的事实认定进行分析。分别从主体、主观方面、客体、客观方面分析了股东抽逃出资行为的构成要件,并且通过构成要件比较抽逃出资与虚假出资、借款行为及公司减资行为的区别,更加深入地对股东抽逃出资进行认定,明确了几种非股东抽逃出资的行为。第三章主要分析我国法律对于股东抽逃出资的相关责任规定,分别以刑事立法、行政立法、民事立法的现状分析为出发点,分析了三者规定存在的不足之处及完善方案。其中,重点对股东抽逃出资的民事责任进行分析,分别分析了抽逃出资股东对公司、其他股东、债权人民事责任的性质,归责原则以及相关民事责任的实现。更多还原

【Abstract】 The corporate capital is the initial and indispensible part of corporate property, which is not only the material basis of the corporation establishment but also the guarantee for external transactions. Meanwhile, the capital lays the foundation on the occurrence of debts and loans. Thus, the enrichment and integrity of capital insures the perfect personality of corporation, and the contribution constitutes the most basic obligation of shareholders. To corporation, the contribution of shareholders guarantees the formation and existence of the corporation. While to creditors, it plays an important role in handling debts disputes. Consequently, whether the shareholders contribute according to laws as well as the Articles of Association or not will both exert profound influence on the corporate organization, other shareholders as well as creditors as the third party. Unfortunately, all forms of withdrawal of capital exist everywhere. And the effective methods to deal with such abnormal phenomenon almost can be found nowhere in our current laws and regulations. So, it is sensible and necessary to launch a deep research on it.This thesis consists of four parts to demonstrate the legal issues caused by withdrawal of capital of shareholders by integrating the methods of contrasting, analysis and induction with the hope of putting forward some useful advices on the perfection of current laws and regulations.The first part of this thesis generally gives the overview on the behavior of withdrawal of capital including its definition. Based on the analysis of all kinds of views, I tend to believe that such behavior indicates after the contribution of shareholders or sponsors, they withdraw their capital partly or totally through violating laws and regulation, Articles of Association or Financial Accounting Standards. In addition, further analysis of the reasons and hazards follow up.The second part of this thesis mainly contains the analysis of the specific constitution of the behavior of withdrawal of capital in terms of subject, subjective aspect, object, objective aspect. Apart from it, by comparison with fake contribution, borrowing behavior, a further step in giving its definition and clarifying some kind of non-shareholder’s withdrawal of capital comes into shape.The third part of this thesis is basically composed of the stipulation and deficiencies of current laws regarding criminal, administrative and civil legislation. The unique analysis of the shortages of the above legislations gives rise to the conclusion that the stipulation of civil laws needs more attention. Specifically analyze the civil liability of the shareholders with a glimpse into their obligation to corporation, other shareholders and creditors by ways of discussing the nature of liability, responsibility principle and the realization of such liability.更多还原