有限責(zé)任公司股東虛假出資行為研究.pdf

1、有限責(zé)任公司股東虛假出資行為研究 摘 要 改革開(kāi)放以來(lái)，特別是近十幾年以來(lái)，我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)得到迅猛發(fā)展，市場(chǎng)經(jīng)濟(jì)環(huán)境日趨完善和成熟，我國(guó)逐步建立健全了現(xiàn)代企業(yè)制度 （modern enterprise system)，現(xiàn)代企業(yè)制度是指以市場(chǎng)經(jīng)濟(jì)為基礎(chǔ)，以完善的企業(yè)法人制度為主體，以有限責(zé)任制度為核心，以公司企業(yè)為主要形式，以產(chǎn)權(quán)清晰、權(quán)責(zé)明確、政企分開(kāi)、管理科學(xué)為條件的新型企業(yè)制度， 其主要內(nèi)容包括： 企業(yè)法人制度、 企業(yè)自負(fù)

2、盈虧制度、出資者有限責(zé)任制度、科學(xué)的領(lǐng)導(dǎo)體制與組織管理制度。出資者有限責(zé)任制度是現(xiàn)代企業(yè)制度的重要組成部分，對(duì)于近現(xiàn)代公司的發(fā)展有著重要意義，它克服了無(wú)限責(zé)任公司股東負(fù)擔(dān)的因公司破產(chǎn)而導(dǎo)致個(gè)人破產(chǎn)的風(fēng)險(xiǎn)，便于人們投資入股，是廣泛籌集資金，快速調(diào)動(dòng)和充分利用社會(huì)資源的有效手段。有限責(zé)任公司作為企業(yè)法人制度的典型組織形式，在市場(chǎng)經(jīng)濟(jì)中具有舉足輕重的作用。出資者的有限責(zé)任是建立公司合法設(shè)立和正常運(yùn)行的基礎(chǔ)之上的，因此出資者在享受公司制所帶來(lái)的

3、有限責(zé)任種種益處的同時(shí)，必須擔(dān)負(fù)起所應(yīng)承擔(dān)的出資義務(wù)，從而維護(hù)各方利益不受損害。而現(xiàn)實(shí)中投資人在出資過(guò)程中常常存在出資不到位的現(xiàn)象，嚴(yán)重破壞了正常的經(jīng)營(yíng)秩序和交易安全。據(jù)統(tǒng)計(jì)，我國(guó)公司資本到位率普遍較低，違反出資義務(wù)案件屢見(jiàn)不鮮，層出不窮，其中虛假出資和抽逃出資是最普遍的兩種違法形式。此類(lèi)違法行為容易引起連鎖反應(yīng)，威脅市場(chǎng)誠(chéng)信，破壞經(jīng)營(yíng)秩序，阻礙經(jīng)濟(jì)發(fā)展，因此，我們有必要對(duì)公司設(shè)立過(guò)程中的出資問(wèn)題進(jìn)行研究， 以規(guī)制違法行為， 引導(dǎo)出資人

4、遵紀(jì)守法， 維護(hù)各方權(quán)益。本文的研究對(duì)象為有限責(zé)任公司股東的虛假出資問(wèn)題。主要出于一下幾個(gè)方面考慮：第一，有限責(zé)任公司占公司總數(shù)的 90%，數(shù)量上遠(yuǎn)遠(yuǎn)多于股份有限公司，對(duì)經(jīng)濟(jì)發(fā)展起到基礎(chǔ)性作用。另外我國(guó)法律法規(guī)對(duì)于股份有限公司規(guī)制相對(duì)完善，行政管理部門(mén)對(duì)其監(jiān)管相對(duì)嚴(yán)格，股份有限公司投資人違反出資義務(wù)相對(duì)少見(jiàn)，相比之下有限責(zé)任公司出資人在出資過(guò)程中的違法行為更普遍，更嚴(yán)重。因此，筆者打算只對(duì)占比重較Analysis on fictitio

5、us investment of Limited Liability Company Abstract Since the reform and opening-up, especially since the last decade, China's socialist market economy has been rapidly developed, the market economy environment has b

6、een increasingly perfect and mature, and China has gradually established and perfected the modern enterprise system. Modern enterprise system is such a new enterprise system, which bases on the market economy, subject to

7、 perfect enterprise legal person system, takes limited liability system as the core, mainly formed by cooperate firms, with conditions of clear established ownership, clarifying power and responsibility, separation

8、 of enterprise from administration, and scientific management. This system mainly includes: the enterprise legal person system, corporate self-financing system, investor’s limited liability system, the scientific leader

9、ship and management system. Investors’ limited liability system is an important part of the modern enterprise system; it is also of great significance for the development of modern company. It overcomes the risk of pe

10、rsonal bankruptcy of those unlimited liability company shareholders in case company bankruptcy. Being easy for people to invest, this system is effective means to raise funds widely and mobilize and take full advantage o

11、f the of social resources quickly. As a typical organization form of enterprise legal person system, Limited Liability Company plays a pivotal role in the market economy. Investors’ limited liability is established

12、 on the basis of legally establishment and normal operation, therefore, investors shall undertake their capital obligation while enjoy benefits of limited liability brought by this corporate system , in order to mainta

13、in interests of all parties. However, in the real contribution process, there is often lack of funding, which badly damages the normal operating order and transaction security. According to statistics, the arrival rate o

14、f Chinese corporate capital is generally low; cases of breach of funding obligation are common and endless. Fictitious investment and investment evading are two most common illegal ways. Such violations likely cause a ch