摘要
在现行认缴制下,新《公司法》对瑕疵出资股东权利及瑕疵出资股东责任的分配制度未予明确。与新《公司法》配套的《公司法司法解释(三)》仅对股东瑕疵出资的相关责任及权利限制作了简单说明。为此,需要修正瑕疵出资股东的共益权和自益权,以此达到对瑕疵出资股权的限制。同时,结合域外的立法经验提出了股东瑕疵出资责任分配制度,建议确立瑕疵出资股权转让中的出资补充责任与违约责任,修正认缴制下股东瑕疵出资行为的虚报注册资本罪与虚假出资、抽逃出资罪的罪状和法定刑,以此规范我国资本市场中股东瑕疵出资的行为。
In the new Company Law of China operating in the current subscription capital system,the distribution system of the shareholder’s liability for the rights and defects of the defective capital shareholder is not clear. Legal Interpretations of Company Law of China( iii),which goes into effect together with the new Company Law of China,has only a simple explanation of the relevant and limited responsibilities of the shareholder’s defective contribution. This paper,from the perspective of the imbalance of the financial market order caused by the shareholder’s defective contribution,analyzes the basis of the legal liability of the shareholder’s defective contribution under the subscription capital system,and puts forward some suggestions on the amendments of the common benefit and self-benefit rights of the defective capital shareholder in order to limit the right of the defective capital stocks. At the same time,this paper proposes a distribution system for the shareholder’s defective capital liability by drawing the experience from the extraterritorial legislation,and advocates the establishment of the supplementary liability and the liability of breach in the transfer of defective capital stocks,and amends the criminal punishments for the false registered capital,false contribution and capital flight in order to standardize the behavior of the shareholder’s defective contribution in our capital market.
作者
路畅
LU Chang(School of International Law,China University of Political Science and Law,Beijing 100088,China)
出处
《云南民族大学学报（哲学社会科学版）》
CSSCI
北大核心
2019年第1期156-160,共5页
Journal of Yunnan Minzu University(Philosophy and Social Sciences Edition)
关键词
认缴制
瑕疵出资
股东权利
责任分配
subscription capital system
defective contribution
shareholder's right
liability distribution
作者简介
路畅,中国政法大学国际法学院。
