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试论我国注册资本登记制度的完善

On the Improvement of China’s Registered Capital Registration System

【作者】 李爽

【导师】 李士萍;

【作者基本信息】 天津大学 , 民商法学, 2015, 硕士

【摘要】 经济体制改革中政府与市场的关系不断变化,进而影响到注册资本制度以及相应的登记制度的修改,在注册资本登记制度领域,我国商事法律的管制程度在世界范围内明显较深,这与我国商事领域市场不够成熟有关。但是,以实缴制为代表的旧有注册资本登记制度无论在理念上还是实践中都存在不能适应我国新发展的情况,改革势在必行。我国注册资本登记制度改革进一步削减了政府权力,赋予市场更多自治的权利,这也是世界范围内的发展趋势。注册资本登记制度改革后面临一些问题,首先是,传统理念与现代理念的价值取向冲突与选择,注册资本登记制度改革后市场在资源配置将要起到决定性作用,与之前的市场的基础性作用在理念上发生碰撞,承认市场更大的作用需要价值的选择与转换;其次,认缴制下的出资金额和时间更加自由,虚假出资和抽逃出资行为的界定变得不易,需要重新进行界定;最后,公司注册资本的真实性保证和债权人利益保护也是立法者面临的极大考验。针对初衷美好的改革中存在的问题,要对公司注册资本登记制度及其配套规则进行重构,一是要对商法机制中的政府功能定位进行转型,而是丰富出资人信用保证制度以有效保护债权人利益,三是对认缴制下的虚假出资和抽逃出资行为进行重新界定,四是改革商事登记制度,将商主体资格与营业资格进行分离。

【Abstract】 Economic reform in the relationship between government and the market continues to change, thereby affecting the registered capital system and the corresponding modification of the registration system, in the area of the registered capital of the registration system, the degree of control of our laws in the world significantly darker, which has been working with our since the immaturity of the market. However, as times change, the registered capital of the old registration system both in concept and in practice are weak situation exists, has been unable to implement the current needs of economic development, reform is imperative. The registered capital of registration system reform and further reduce the power of the government is giving the market more rights of autonomy, which is the development trend worldwide. Registered capital registration system reform faces some problems, first of all, the value of the traditional concept of the modern concept of the orientation of the conflict and choice, the registered capital of registration system reform after the market in resource allocation will play a decisive role, and before the basic role of the market in collision on the idea, recognizing the need for greater market effect of selection and conversion value; secondly, funding amount and timing system under the more liberal subscribed to define false investment and capital flight behavior becomes difficult, need to re-define; final the company registered capital of authenticity guarantee and protect the interests of creditors is facing a great test of lawmakers. Aiming at the existing problems in the reform of the good intention, the registered capital of the company registration system and supporting the rule of reconstruction, a government is to locate the function of commercial law in the mechanism of transformation, but a rich investor credit guarantee system to protect the interests of creditors, three of the false capital contribution subscribed under the system and capital flight the behavior to be re defined, four is the commercial registration system reform, the business qualification and business qualification of separation.

  • 【网络出版投稿人】 天津大学
  • 【网络出版年期】2017年 03期
  • 【分类号】D922.291.91
  • 【被引频次】2
  • 【下载频次】142
  • 攻读期成果
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