论文标题:论公司信用的法律规制
Study on Legal Misrepresentation-Balancing System
论文作者 李青武
论文导师 程雁雷,论文学位 硕士,论文专业 经济法学
论文单位 安徽大学,点击次数 71,论文页数 63页File Size3996k
2003-04-28论文网 http://www.lw23.com/lunwen_124088457/ 成本控制;成本核算;成本预算;责任成本;作业
cost control, cost accounting, cost budget system, responsibility cost system, activity
公司信用是市场经济的基石。公司是社会的缩影，其信用状况折射出社会整体信用水平；它直接影响市场经济的进程、国家宏观调控政策的落实、资源的优化配制和公民的福祉。因此，重视公司信用的法律规制具有重要的理论意义和现实意义。 我国法学界对公司信用有所探讨，认为公司信用的基础包括人的信用和资本信用，而“资本信用是资本企业的灵魂”，这种理论在我国《公司法》和《证券法》中体现为法定实收资本制和法定最低资本限额。为保护债权人利益，提升公司信用水平，我国相关法律制度将法定资本制发挥之至，“创造了许多世界之最”。然而，现实中，公司信用并未因此而有所提高，相反，公司信用出现危机：公司虚构注册资本和业绩，包装上市，欺骗投资者和债权人；公司被大股东或管理层操纵，上市公司成了它们的“取款机”，公司被掏空，广大投资者、债权人和职工的权益被肆意践踏；公司恶意逃废债务，等等。这些事实提出了在理论上和实践中探讨和完善公司信用法律规制的必要性和迫切性。 本文针对上述情况，不揣本人学识浅陋，对公司信用的法律规制进行探讨。认为公司信用是指公司履行义务的能力，决定公司信用的因素包括公司履行义务的意愿和物质基础。完善公司治理结构有助于提升公司履行义务的诚意；以授权资本制为核心，同时辅之以公司法人格否认制度和深石原则，可以强化公司信用的物质基础。“发达国家的诚实守信，不是其国民的高度诚信观念和道德水准使然，而是制度约束的结果，良好的制度塑造了诚信之民和诚信经营行为。”根据对美国规制公司信用法律制度的实证分析，对我国规制公司信用的法律制度进行反思，同时探讨规制我国公司信用的法律对策。
Company credits are the bases for market-oriented economy. Company, an epitome of a society, whose credits can reflect the overall credit level of a society, directly influences the development of market-oriented economy, the performance of state macro-adjusted policies, the optimized assignment of resources and the social welfare of civics". Hence, it is of great theoretic and practical significance to attach importance to the laws or regulations of company credits.In China, experts in laws ever studied company credits, who claimed that company credits included human credits and capital credits, and that "capital credits are the soul of a capital company". In Company Law of the P.R. China and Securities Law of the P.R China, both legal actual capital system and legal minimum capital limits embody the theory. In order to protect the creditors" rights and improve the level of company credits, Chinese law systems make use of legal capital to so fullest an extent that they "create many tops in the world". However, in our real life, company credits haven"t been improved, but have appeared some crises. For instance, some companies fake their registered capital or achievements in order to enter stock market with exaggeration to cheat investors or creditors; some major stockholders or management dominate companies in order to turn the listed companies into their own "Automatic Teller"s Machines". Consequently, the capital of companies has been shifted secretly with the result that the rights of many investors", creditors employees" have been casually damaged; some companies evade or abandon their debts viciously; and so on. The above-mentioned facts show it is necessary and urgent to research and better the laws or regulations of company credits not only in theory but also in practice.According to those facts, the author of this article investigates the laws or regulations of company credits. The author argues that company credit is the ability of a company to perform its obligations, which decides that the factors of company credit include the desires of a company to perform its obligation and material bases. The sincerity of a company to perform its obligations can be improved by perfecting its management and structure. The material bases of company credits can be reinforced by focusing on company capital with the aid of the system to rule against the juridical person of a company or to deepen the management of a company. "In developed countries, it is not their citizens" highly honest conceptions but the restrictions of their systems that decide citizens keep words honestly, and it is good systems that create honest citizens and sincere business activities."-By analyzing the true cases of laws or regulations ruling company credits in the U.S.A, the author introspects the laws or regulations ruling company credits in the P. R. China and meanwhile, explores the legal countermeasures of company credits in the P. R. China.
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