1、1硕士学位论文（20 届）股东瑕疵出资中的责任体系浅析姓 名学 科 、 专 业 民 商 法 学 （ 全 日 制 法 律 硕 士 ）研 究 方 向 民 商 法指 导 教 师论文提交日期2股东瑕疵出资中的责任体系浅析（硕士论文摘要） 由股东出资构成的公司资本在公司存续及营运过程中扮演着极其重要的角色:对公司而言，它既是公司获得独立人格的必备条件，又是公司得以营运和发展的物质基础；对股东而言，它既是股东出资和享有相应权益的体现，又是股东对公司承担有限责任的物质基础；对公司的债权人而言，它是公司债务的担保，是债权人实现债权的重要保障。 1因此，股东是否依法出资直接关系到股东、公司、债权人等的利益。公司
2、法对于股东出资的数额、期限、方式等都有所规定和限制，股东如果未按照规定缴纳所认缴的出资就会构成瑕疵出资，应当对已足额出资股东、公司或者公司债权人承担相应责任。由于股东瑕疵出资往往有代理登记公司、银行、会计师事务所等中介机构的协助，一旦公司及股东对外不能承担债务清偿责任，中介机构依据法律规定有可能被要求承担协助垫资、虚假验资、验证责任。本文试图依据法律原理，就股东瑕疵出资纠纷实务中遇到的疑难问题，以有关责任主体民事责任为中心进行探讨，囿于作者的专业，本文对瑕疵出资相关的刑事责任不做探究。本文主要包括以下几章：第一章，论述瑕疵出资的概念，瑕疵出资的典型及非典型表现形式。第二章，论述瑕疵出资股东对足
3、额出资股东的责任，主要讨论公司存续期间瑕疵出资股东对足额出资股东的违约责任，股东瑕疵出资导致公司设立失败、解散、被撤销情形下的赔偿责任。第三章，主要论述原瑕疵出资股东以及其他足额出资股东、受让瑕疵股权的受让股东因原股东的瑕疵出资行为对公司应承担的资本充实责任。瑕疵出资的事实对原瑕疵出资股东以及瑕疵股权的受让人股东资格的影响等。第四章，在公司不能清偿对外债务时，以代位权理论为基础，论述了瑕疵出资（增资）股东以及负有注意义务的其他足额出资股东对公司债权人应当承担的债务清偿责任。具体还涉及一些实务问题，如案件执行阶段法院追加瑕疵出资股东为被执行人，瑕疵出资股东提起确权诉讼的受理问题等。1 奚晓明主编
4、：民商事审判指导第 10 辑，人民法院出版社 2007 年版，第 82 页。3第五章，主要针对实践中代理登记公司、银行、会计师事务所等中介机构帮助股东完成瑕疵出资进行垫资、虚假验资、虚假验证等问题，从现行法律规定以及司法解释出发，对中介机构垫资、虚假验资、验证的责任进行了论述。第六章，针对广泛存在的股东瑕疵出资问题，作者提出了自己对于如何减少瑕疵出资行为的几点想法，包括建立法人人格否认的新标准即股权资本严重不足标准；从节约诉讼资源，强化瑕疵出资股东责任出发，引入司法审计前置程序；强化中介机构责任，在金融机构、会计师事务所故意提供虚假验资、验证报告的情形下，要求其在股东出资不实金额范围内承担连带
5、责任，提高代理登记公司设立门槛及实行保证金制度。关键词：瑕疵出资、出资请求权、公司法人否认1Study on System of Liability for Shareholders Defective Contribution (Abstract of Thesis for Masters Degree)Corporate capital constituted by shareholders contribution plays a vital role in the process of existence and operation of a company: for a compan
6、y, it is not only an necessary element for company independent personality but also the material foundation for operation and development of the company; for shareholders, it is not only the embodiment of shareholders contribution as well as relevant rights and interests but also the material founda
7、tion of shareholders liability towards the company.2 Therefore, it matters rights and interests of shareholders, companies and creditors whether shareholders perform contribution in accordance with laws. The Company Law provides regulation and restriction concerning the amount, term and means of sha
8、reholders contribution. Shareholders in violation of the above regulation and restriction may constitute defective contribution and consequently assume liability towards shareholders who has paid contribution pursuant to laws, companies and companies creditors. Since shareholders defective contribut
9、ion is usually assisted by such intermediary organizations as registration agency companies, banks and accounting firms, the intermediary organizations may be pursued liability for substituting for shareholders to pay contribution, false certification of registered capital or false verification when
10、 the company and shareholders fail to assume external liability of paying off debts. The author focuses on civil liability for defective contribution and subject of liability on the basis of legal principles and problems in defective contribution practice. This paper is composed of six chapters:Chap
11、ter One introduces concept of defective contribution, typical and untypical forms of defective contribution.Chapter Two discusses defective contribution shareholders liability towards full contribution shareholders, especially liability for breach of contract assumed by 2 Xi Xiaoming: Guide for Civi
12、l and Commercial Trial, Vol.10, Peoples Court Press, 2007, Page 822defective contribution shareholders towards full contribution shareholders during the existence of the company and liability for damage arising from failure of incorporation, dissolution and revocation of the company caused by defect
13、ive contribution.Chapter Three mainly discusses liability of fully paying contribution towards the company assumed by original defective contribution shareholders, full contribution shareholders and the shareholders whom defective shares are assigned to and defective contributions influence on the s
14、hareholder status of original defective contribution shareholders and of the shareholders whom defective shares are assigned to.Chapter Four, on the basis of subrogation theory, discusses liability of paying off debts towards creditors of the company borne by defective contribution shareholders (who
15、 increase capital in some cases), full contribution shareholders who own a duty of care when the company fails to pay off external debts. In this chapter some practice issues are involved, for example, defective contribution shareholders being added as the executed in the stage of case execution and
16、 acceptance of an action for affirming rights brought by defective contribution shareholders.Chapter Five, on the basis of current laws and judicial interpretation, discusses liability assumed by such intermediary organizations as registration agency companies, banks and accounting firms who substit
17、ute for shareholders to pay contribution, provide false certification of registered capital and false verification in order to assist shareholders defective contribution.Chapter Six introduces the authors opinions as to how to decrease defective contribution:a) New criterion for the denial of corpor
18、ation personalitythe criterion of severe inadequate capital should be established;b) Judicial audit as a preceding procedure should be introduced in order to save litigation recourses and strengthen defective contribution shareholders liability; and c) Intermediary organizations liability should be
19、strengthened: financial institution 3and accounting firms, when intentionally provide false reports of certification of registered capital and of verification, should be jointly and severally liable to the extent of the amount of shareholders defective contribution; the threshold for establishment o
20、f registration agency companies should be improved and security system should be introduced.Key Words Defective contribution, Rights to Request for Contribution, Denial of Corporation Personality1目 录导 言 .1第一章 瑕疵出资概述 .2第一节 瑕疵出资的含义及表现形式 .2一、瑕疵出资的概念 .2二、瑕疵出资的主要表现形式 .2三、瑕疵出资的非典型表现形式 .3第二节 瑕疵出资与抽逃出资的区别 .
21、5一、抽逃出资的概念及表现形式 .5二、瑕疵出资与抽逃出资的区分及意义 .5第二章 瑕疵出资股东对足额出资股东的责任 .6一、瑕疵出资股东对足额出资股东违约责任的承担方式 .7二、瑕疵出资股东对足额出资股东赔偿责任的范围 .8第三章 瑕疵出资中股东对公司的责任 .9第一节 公司对股东的补缴出资请求权 .10一、资本充实责任可否由股东与公司约定免除 .10二、公司对瑕疵出资股东补缴出资前股权行使可否限制 .10三、出资方式的不同对足额出资股东资本充实责任承担的影响 .11四、瑕疵出资股东与公司互负债务情形下可否行使抵销权 .12五、补缴出资请求权与诉讼时效的关系 .13第二节 瑕疵股权转让后股东
22、的资本充实责任 .14一、瑕疵股权转让后补缴出资义务主体的论争 .14二、瑕疵股权转让后补缴出资义务主体确定的现行立法例 .15三、实务中关于瑕疵股权转让后补缴出资义务主体的认定规则 .16四、瑕疵股权转让后出资义务主体的确定规则 .18五、公司对受让瑕疵出资股权的受让方股权的行使限制 .182六、瑕疵股权转受让中的瑕疵担保责任 .19第四章 瑕疵出资中股东对公司债权人的责任 .19第一节 法人人格否认制度在瑕疵出资中的运用 .20一、法人人格否认制度在瑕疵出资中运用的理论基础 .20二、实务中认定出资瑕疵导致法人人格否认的处理机制 .21三、出资瑕疵导致法人人格否认的现有处理机制的缺陷 .2
23、3四、出资瑕疵中对法人人格的否认是彻底的还是个案的 .23五、案件执行阶段可否因股东瑕疵出资否认公司法人人格 .24第二节 瑕疵出资中股东对债权人承担责任的具体规则 .25一、瑕疵出资中股东对债权人承担责任的前提要件 .25二、增资时间与债权成立先后对股东责任的影响 .26三、足额出资股东向债权人承担责任的范围 .27四、债权人虚假验资的过错是否影响瑕疵出资中股东责任的承担 .28五、瑕疵出资纠纷诉讼中举证责任分配的标准 .28六、可否以瑕疵出资为由将已经转让股权的股东追加为被执行人 .29七、股东被追加为被执行人时提起出资确认之诉的审理规则 .30第三节 公司清算及解散案件中瑕疵出资股东的责任 .31一、出资债权是否列入清算财团 .31二、出资义务期限尚未届至的股东是否仍享有期限利益 .31三、尚未完全履行出资义务的股东可否请求扣除利息 .31第五章 中介机构在股东瑕疵出资中的责任 .32第一节 瑕疵出资中中介机构责任的现行规定 .33一、会计师事务所、银行承担虚假验资/验证责任的现有规定 .33二、代理登记公司对公司债权人承担垫资责任的现有规定 .34第二节 中介机构对公司债权人赔偿责任的限制 .35一、中介机构对公司债权人承担赔偿责任数额的限制 .35二、中介机构对公司债权人承担责任顺位的限制 .35第六章 解决瑕疵出资问题的几点建议 .36
