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1.
《柳州师专学报》2016,(2):75-77
注册资本认缴登记制的实施给我国市场经济发展注入了新鲜血液,也给债权人利益带来了诸多负面影响。当前,保护债权人利益有其必要性,本质上是对社会秩序的维护,是公司自身可持续发展的必然要求及对平等原则的维护。进一步完善公司人格否认制度、完善公司信息披露制度、保证债权人知情权和参与权是保护认缴资本制下公司债权人利益的必要措施。  相似文献   

2.
《公司法》确立的认缴资本制降低了债权人对公司资本担保清偿到期债务能力的信任,也打破了股东自治权与债权人利益保护之间的相对平衡。股东出资义务加速到期制度是一项平抑认缴资本制可能引发的债权人利益保护失衡问题的重要措施;构建公司非破产境况下股东出资义务加速到期制度,应当规范法律适用、统一裁判尺度,完善企业信息公示和信用评级制度,构建合理的股东出资催缴制度,明确公司不能清偿债务的认定标准。  相似文献   

3.
2013年10月国务院常务会议部署推进公司注册资本登记制度改革,明确了我国公司实行认缴资本制。新《公司法》实行认缴资本制,在在债权人利益保护方面的缺陷。因此,我们要着手采取一些灵活的措施,完善债权人保护制度。  相似文献   

4.
公司资本认缴制带来的债权人保护与股东利益平衡的难题,如果股东出资的认缴期限已经届满到期,毫无疑问股东应当按照公司章程规定向公司缴纳出资。但更多情况是,在认缴制下公司章程中对股东认缴资本的缴纳时间不作规定、规定期限过长。  相似文献   

5.
股东出资认缴制改革在赋予股东出资时限利益的同时也导致了公司流动资金减少,当公司不能按约清偿债务时,债权人能否主张股东出资加速到期成为了学术界讨论的焦点之一。资本缴纳制度并非是保障债权人债权的合理手段,加速到期也并非是对资本原则的遵守。该制度下股东承担的补充责任不仅与我国立法中的其他补充责任相冲突,而且对主体间关系不适当的内外划分也使得加速到期对股东的期限利益保护不力,存在过度保护债权人的倾向。公司信用基础是平衡公司、公司债权人及公司股东利益的理想视角,以稳定信用基础为核心,兼采价格机制和信息披露制度实现三大主体的利益平衡,对保障公司独立法人地位、公司股东期限利益和公司债权人债权均具有实用性和合理性。  相似文献   

6.
2014年3月1日新修订的《公司法》取消严格的实缴制,而改为认缴制。公司的注册资本制度日益宽松,市场的投资环境愈加开放,但随之而来的风险也大大增加。这一制度的转变有其历史的必然性,而其中的一大主旨始终不离债权人的保护。因此,我国公司债权人制度应着力于加强公司信息披露制度,限制利润分配,完善公司人格否认制度,以及增设债权人派生诉讼制度等来保护债权人的合法权益。  相似文献   

7.
公司信用的基础从资本到资产的转变,会影响公司减资中债权人利益的保护。由于对公司信用诠释的不同,大陆法系国家多采用信息披露机制下的债权人保护模式,注重事前静态地保护,英美法系则采用偿债能力准则模式及司法介入下的折衷模式,注重事后灵活的救济途径。我国公司减资制度是在资本信用的基础上建立起来的,顺应向资产信用的发展趋势,应当在事前的债权人保护制度上加入事中、事后的债权人救济制度,为债权人提供切实保护。  相似文献   

8.
作为公司利益相关者之一的公司债权人,公司制度设计时应保护其合法的利益,然而在我国《公司法》中对公司债权人保护有许多不足,公司法中更侧重对公司股东利益的保护,为此,应从5个方面对公司债权人保护制度予以完善,具体包括公司债权人参与公司治理、公司债权人会议制度、公司董事对公司债权人承担信义义务、公司债权人派生诉讼制度的建立、公司法人人格否认制度的完善。  相似文献   

9.
我国新修订的《公司法》将注册资本实缴制改革为登记制,这一制度的改革受到了社会各界的关注,引起了广泛争议;这一制度改革的目的在于降低公司设立门槛,激发社会投资活力,鼓励创业、拉动经济增长从而缓解社会就业压力。但是,公司资本制度作为平衡股东权利、债权人利益以及社会公益的杠杆,在对公司资本制度进行改革的同时,公司债权人的保护也将面临历史性的难题,尤其在我国目前债权人保护制度尚不健全的情况下更是如此。  相似文献   

10.
注册资本认缴制下,未实缴出资股权转让的出资责任无法由《公司法司法解释(三)》第18条规制,司法实践裁判不一。认为转让方不能免责忽视了股东的期限利益,类比债务承担理论,从商事外观主义原则出发,转让全部股权时为免责债务承担,责任归属受让人,转让部分股权时为并存债务承担,转让人和受让人共同承担。股权转让明显缺乏认缴能力的受让方有损债权人利益时,民法上恶意串通以及债权人撤销权存在司法适用之障碍;参照《九民会议纪要》对股东出资加速到期制度适用范围的扩展,可使转让方与受让方一同承担出资义务;比照减资程序在股权转让登记之时设置登记机关风险提示以及通知或公告债权人制度,以平衡债权人债权保护和股东期限利益保护。  相似文献   

11.
《海外英语》2007,(5):44-45
It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,  相似文献   

12.
一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/  相似文献   

13.
《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?  相似文献   

14.
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity.  相似文献   

15.
《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.  相似文献   

16.
王菲 《华章》2007,(12):273-273
Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.  相似文献   

17.
风的曲线     
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose.  相似文献   

18.
Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F.  相似文献   

19.
裴水妹 《华章》2007,(11):196
Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.  相似文献   

20.
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