【作者】 沈芳；

【导师】 曹博；

【作者基本信息】 苏州大学 ， 法律， 2007， 硕士

【摘要】 目前,公司资产信用理念已普遍确立,许多国家和地区的公司法已放宽了资合公司出资形式的限制。在我国,随着公司实践的不断深入和公司治理效率优先、公司资本自由的理念逐渐确立,2005年10月27日的新公司法在基本理念上体现了从片面强调资本信用到兼顾资本信用和资产信用的立法理念的调整,对公司的出资形式予以放宽,对债权出资进行了概括确认。然而,以债权作为出资标的物的案例在现实经济生活中虽逐渐增多,但新公司法只是使债权出资在实际操作中有了立法上的依据,却并未规定债权出资的具体操作规范,这使得人们对债权出资仍是一片茫然。本文首先通过分析我国旧、新公司法对出资形式的规定由固定化到多元化的变化论证了公司的信用基础已基本实现了从资本到资产的转变;接着对各类债权能否作为适格的出资标的物进行了分析进而明确了可作为出资的债权;基于股东以债权出资其实就是债权让与的角度出发,笔者从债权让与的可行性上对债权能否用来出资进行了分析,并且论证了以债权出资就是对债权让与理论的实践;最后,本文阐述了与债权出资相关的一系列安全保障机制,以期防范该类出资形式的风险并最终实现债权出资。可以说,债权作为一种出资方式与其说是削弱了债权人的保护力度,不如说是提升了公司竞争力,强化了公司的资本和资产信用,并最终造福了广大债权人。笔者希望能够通过本文对债权出资法律制度的完善有所帮助,这也正是本文的现实意义所在。更多还原

【Abstract】 Currently, the principle of the company’s capital reputation has already generally established, therefore, many nations and regions have already loosened their original restriction on the form of capital contributions. In our country, along with the continuous development of the company’s practice and the gradual establishment of the principle of the priority of the company’s governance efficiency and the principle of the company’s capital freedom, our new company law of October 27, 2005 embodies the adjustments of the legislation principle from emphasizing unilaterally the capital reputation to paying attention to both capital reputation and assets reputation, broadens the capital contribution way, and carries on a general confirmation of using the creditor’s rights as one kind of capital contribution.Though the cases of using the creditor’s rights as the capital contribution increase gradually, the new company law only gives it the legislation basis, and does not prescribe any detailed operation rules on the creditor’s rights as the capital contribution. This makes people still feel vacant on the concept of creditor’s rights being used as the capital contribution.This dissertation firstly demonstrates that the reputation foundation has realized the transformation from capital to the assets by analyzing the form of the capital contribution regulated by the company law, which has been changed from the fixation to the various diversity; Secondly, analyzes whether all kinds of creditor’s rights can be used as appropriate objects of the capital contribution and then defines the scope of those appropriate; Because the shareholder’s paying the capital contribution with creditor’s rights is in fact the transference of the creditor’s rights, the writer then analyzes whether the creditor’s rights can be used as the capital contribution in accordance with the possibility of creditor’s rights transferring, and then demonstrates that paying the capital contribution with creditor’s rights is in fact fulfillment of the theory of the creditor’s rights transferring; Finally, this dissertation elaborates series of the mechanism of safety guarantee related to using the creditor’s rights as the capital contribution, in order to keep away with the risk and fulfill the capital contribution with creditor’s rights.We would rather say that using the creditor’s rights as one of the capital contribution way will promote a company’s competition ability, enhance the reputation of capital and property, and ultimately bring benefits to the coeditors than say that will weaken the protection of the creditors. The writer hopes this dissertation may be helpful to perfect the legal system of using the creditor’s rights as one of the capital contribution way, and this is exactly the realistic sense of this dissertation.更多还原