公司减资程序瑕疵的法律救济制度研究

Study on the Legal Remedy System for Company’s Defective Procedures of Capital Reduction

公司减资行为对公司、股东及债权人有着极大影响,我国《公司法》第177条对公司减资需履行的程序做出了相应规定,未履行这些程序就会发生减资程序瑕疵情形。在我国法律层面减资立法部分较为欠缺,司法实务层面关于公司瑕疵减资的案件显著增加,对于纠纷结果,各级法院裁判所适用的标准不一,有必要对公司减资程序瑕疵法律救济制度进行规制和研究。本文首先对公司减资程序瑕疵概念界定及法律救济制度的法律现状展开论述,找寻法律救济制度中存在的问题。其次,进一步从认定程序瑕疵减资行为的效力、股东承担程序瑕疵减资责任、董事及高级管理人员承担公司减资程序瑕疵责任方面对公司减资程序中的瑕疵问题逐一分析。最后提出对公司减资程序的立法建议,以期完善我国公司减资程序的法律制度。

The company’s capital reduction behavior has a great impact on the company, its shareholders and creditors. Article 177 of the Company Law of China has made corresponding provisions on the procedures to be performed by the company for capital reduction. Failure to perform these procedures is the occurrence of defects in the capital reduction procedures. At the legal level, there is a lack of legislation on capital reduction in China. At the judicial practice level, there has been a significant increase of cases of company’s defective capital reduction of. As for the results of disputes, the standards applied by courts at all levels are different, so it is necessary to regulate and study the legal relief system for defective procedures of company’s capital reduction. This paper discusses the definition of procedural defects in capital reduction and the legal status of the legal relief system, looking for the problems in the legal relief system. Secondly, it further analyzes the defects in the company’s capital reduction process one by one from the aspects of identifying the effectiveness of capital reduction due to procedural defects, shareholders’ responsibility for capital reduction due to procedural defects, and directors and senior managers’ responsibility for capital reduction due to procedural defects.Finally, this paper puts forward some legislative suggestions on the procedure of capital reduction in order to improve the legal system of the procedure of capital reduction in China.