Year: 2025
Type: article
Abstract: 本研究聚焦于2023年公司法下出资义务承担主体的相关案例，深入剖析司法实践中对该领域的具体认定与处理方式。通过对数据库中查找筛选出的一系列典型案例进行梳理分析，揭示在复杂商业环境下，2023年公司法出台实施之前，因公司法中没有具体规定导致不同情形下出资义务承担主体的判定依据与法律适用要点。经研究发现，虽然新公司法出台实施之前，公司法对出资义务相关规定不甚完善，但在实际案例中，对于股东身份认定、股权代持、公司人格否认等因素交织时出资义务承担主体的确定仍存在一定争议与难点，法院通过参照适用以及说理的方式对上述情形进行判决，最终出现同案不同判的法律后果。因此，准确把握出资义务承担主体不仅关乎公司资本的充实与稳定，更对维护交易安全、保护债权人利益具有重要意义。本研究旨在为司法实践及公司治理提供有益参考，助力完善公司法相关制度在出资义务领域的有效施行。This study focuses on the cases concerning the subjects responsible for capital contribution under the Company Law of 2023, delving into the specific determinations and handling methods in judicial practice. By analyzing a series of typical cases identified from the database, it reveals the criteria and key legal points for determining the subjects responsible for capital contribution in various scenarios before the implementation of the Company Law of 2023, due to the lack of specific provisions in the law. After research, it was found that although the provisions on capital contribution obligations in the Company Law were not well-established before the new Company Law came into effect, there are still certain controversies and difficulties in determining the party responsible for capital contributions when factors such as shareholder identification, shareholding on behalf of others, and denial of corporate personality intertwine. Courts have made judgments through reference and reasoning in these situations, ultimately leading to different legal outcomes for similar cases. Therefore, accurately identifying the party responsible for capital contribution is not only crucial for the enrichment and stability of corporate capital but also vital for maintaining transaction security and protecting the interests of creditors. This study aims to provide valuable references for judicial practice and corporate governance, contributing to the effective implementation of relevant corporate law systems in the area of capital contribution obligations.
Source: Dispute Settlement
Author: 月昭 关
Institution: Qingdao University
Language: English
Topic: Corporate Governance and Law
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410907441