【作者】 谭贵华；

【导师】 卢代富； 杨庆育；

【作者基本信息】 西南政法大学 ， 经济法学， 2009， 硕士

【摘要】 依广义理解,公司归入权既是公司法亦是证券法上的一项制度。迄今为止,对于公司归入权,学界更多的是在证券法的框架中加以探讨,亦即对短线交易归入权展开研究,并提出了诸多合理的理论主张和立法建议。相较而言,针对公司法视野中的归入权所展开的研究则稍显不足,至少是不甚系统。鉴此,本文以历史分析、比较分析和实证分析相结合的方法,仅就公司法视野中的归入权制度进行探讨。全文由四个部分构成。第一部分乃公司归入权之缘起及其理论根基。本部分首先从公司归入权在国内外立法和实践中的情况入手,结合短线交易归入权的产生探求公司归入权的缘起。从根本上而言,公司归入权乃是缘起于公司负责人违反其本应向公司承担的忠实义务。接着,为了进一步说明公司归入权的产生在理论上具有正当性,本部分在较为全面地考察公司与其负责人关系的基础上,以信托关系为视角,经由信托法中的忠实义务及其相应的归入权理论,系统分析了公司归入权的理论根基。第二部分是公司归入权之性质分析。对于公司归入权性质的认定,学界存在较大分歧,主要体现为四种学说:请求权说、形成权说、请求权兼形成权说、债权说。本部分首先对以上四种学说,重点是各自所持观点及其相应的理论依据和面临的问题作了较为系统的梳理,进而在此基础上,依循“请求权与形成权之争的取舍”和“债权说是否成立”这两个视角,对各种观点展开评析,最后本文以为请求权说更为可取。第三部分为公司归入权制度之比较研究。宏观层面来看,本部分从国内和国外及地区这一视角对公司归入权制度展开比较研究。微观层面来看,对于国内公司归入权制度,本文主要采取了历史的、纵向的比较分析方法,对我国公司归入权的立法沿革作了梳理;至于国外及地区公司归入权制度,则主要采用横向比较分析的方法,在区分英美法系国家和大陆法系国家及地区的规定基础上进行考察。第四部分旨在探讨公司归入权制度的适用困境及其应对之策。尽管我国公司归入权制度经过多年的立法改革尤其是2005年《公司法》的修改,得到了大大的完善,但不足之处仍然颇多。本部分无意亦无法一一揭示,因此仅选择从“公司归入权适用对象之范围”,“公司归入权适用情形之界定”以及“公司归入权与损害赔偿请求权之竞合”这三个视角出发剖析了我国公司归入权制度所面临的困境并提出了相应的应对之策。更多还原

【Abstract】 According to generalized understanding, disgorgement of corporation is an system both in the securities law and the corporate law. So far, as to disgorgement of corporation, the academia has mostly researched into it within the bound of the securities law, namely, researched into the disgorgement of insider short-swing profits, and has brought forward lots of rational theoretical opinions and legislative proposals. Contrarily speaking, researches on the disgorgement of corporation in the corporate law are of insufficiency, at least not systemic.Therefore,the article just researches on the disgorgement of corporation in the corporate law(hereinafter referred to as "disgorgement of corporation"), based on the historical analysis, comparative analysis and positive analysis. This article consists of four parts.The first part is entitled by the source and the theoretical basis of the disgorgement of corporation. This part, beginning with the cases of disgorgement of corporation at home and abroad, and integrating the source of the disgorgement of insider short-swing profits, firstly researches on the source of the disgorgement of corporation.Essentially; disgorgement of corporation comes of the corporate officials’ violation of duty of loyalty which the corporate officials should bear to the company. In succession, in order to further illuminate the validity of the disgorgement of corporation, this part, based on the comparatively all round review of the relationships between company and its officials, systematically analyses the theoretical basis of the disgorgement of corporation through the perspective of trust relationship, especially through the theory of duty of loyalty and its corresponding disgorgement in trust law.The second part is entitled by the analysis of the legal character of the disgorgement of corporation. As to the legal character of the disgorgement of corporation, there are four doctrines, one regards it as a right of claim, one treats it as formative right, one deems it as both right of claim and formation,besides,the last one refers it as creditor’s rights.Therefore,this part firstly arranges these four doctrines, mainly for their respective viewpoints, theory evidences and problems.Then,based on the presentations above, the author examines these four doctrines, through such two perspectives as "the choice of the right of claim and the right of formation" and "whether the disgorgement should be deemed as creditor’s rights". The author thinks it is better to consider the disgorgement as a right of claim.The third part is entitled by the comparative study of disgorgement of corporation. Working from a macro-perspective, this part carries out an comparative study of disgorgements of corporation at home and abroad. Working from a micro-perspective, as to disgorgement system of corporation in our own country, the article mainly tidies up the history of the legislature of disgorgement of corporation, based on historical and longitudinal comparative analysis. as to disgorgement system of corporation abroad and in the region of Taiwan, this article carries out the research through such perspectives as "the prescriptions in counties of Anglo-American Law" and "the prescriptions in countries of continental law system and in the region of Taiwan", using the method of transverse comparative analysis.The fourth part is aimed at probing into the plights of disgorgement of corporation in application and the methods how to solve these problems. Although through several reformes in the legislation, especially the reform of corporate law in 2005, the disgorgement system of corporation in our country has improved deeply, there are still deficiencies. The author not only has no intention to but also could not disclose all the deficiencies, therefore, this part just examines the problems of disgorgement system of corporation in our county and puts forward relative measures through three perspectives, such as the scope of the subjects to whom the disgorgement of corporation is used, the cases to which the disgorgement of corporation is applied, the Concurrence of disgorgement of corporation and the right of claim for damages.更多还原