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Research On Tbe Repayment Priority Of Shareholders' Claims

Posted on:2019-04-24Degree:MasterType:Thesis
Country:ChinaCandidate:X G ZhengFull Text:PDF
GTID:2416330545953000Subject:Law
Abstract/Summary:PDF Full Text Request
In 2013,our country carried out the reform of the company's capital system,changing the registered capital paid registration system into a subscription registration system,the easing of capital controls by companies gives shareholders the opportunity to replace their registered capital with borrowed funds and the company's excess liabilities with high borrowings with low registered capital.This increases the risk that shareholders,as internal creditors,harm the interest of the company and the interests of external creditors.Whether to introduce relevant extraterritorial laws to regulateRepayment priority of shareholders'claimsshareholders'claims is a hot issue.In the voice of approval,most scholars advocate the transplantation of transplantation from the principle of the United States case law balance or draw lessons from the system of self-owned capital derived from Germany and the automatic compensation system of Repayment priority of shareholders' claimsto restrain our shareholders'claims.However,this paper argues that the excessive blind introduction of extraterritorial laws is not secure,either because of the limitations of the American equity principle,the limitations of the German shareholders' claims after the automatic reparations,or the necessity of regulating theRepayment priority of shareholders' claims.This paper comprehensively analyzes the causes of theRepayment priority of shareholders' claims and the forms of the disputes,and systematically expounds the existing problems concerning the shareholders'claims in our country.In examining the relevant extraterritorial legal system,by using the methods of historical research,comparative research,law and economics research and case study,this article conducts an in-depth investigation and analysis of the principles and systems related to the lending regulations of domestic shareholders in the two major legal systems,the United States and Germany.On the basis of reviewing the limitation of itself and introducing the feasibility and necessity of our country,it is concluded that it is neither feasible nor necessary for our country to introduce extraterritorial law at this stage to regulateRepayment priority of shareholders' claims.Then use the empirical analysis method,from many angles to solve the problem of domestic shareholders'claims disputes.It provides a new method and idea for exploring the problem of shareholders'claims and provides reference and practice guidance for dealing with shareholders'claims dispute in commercial practice.In addition to the abstract and conclusion,this article is divided into five chapters:Chapter 1,Overviewofrepayment priority of shareholders' claims Problem.Discussing and analyzing the causes of shareholders' claims in our country,the forms of disputes arising from shareholders'claims and the reasons for appealing for shareholders' claims at the present stage;Chapter 2,Research on the relevant principles of repayment priority of shareholders' claims in American legislation-By studying the establishment of the principle of reciprocity and the principle of repricing creditor's rights in the United States,the author tries to find out its legislative intent and application conditions in order to explore its own limitations and to reveal the differences between the legal soil in foreign countries and in our country;Chapter 3 Research on the relevant principles of repayment priority of shareholders' Claims in Germany Legislation.Explore the legislative intent and legal basis of the German company law on the principle of substitution of self-owned capital and the immediate postponement of shareholders' claims;Chapter 4,Probe into the problem of introducing extraterritorial law to regulate the repayment priorityof shareholders' claims problem in our country.Reflect on the jurisprudence basis of relevant extraterritorial legal principles and systems and discuss the feasibility and necessity of their introduction into our legal system;Chapter 5 Construction of the framework for solving repayment priorityof shareholders' claims problem in China.This paper explores the judicial practice response to shareholders' claims in the relevant legislative system of our country,and proposes the solution framework of shareholders' claims from the aspects of accounting practice and social credit system construction.
Keywords/Search Tags:Repayment priority of shareholders' claims, balance the principle of times, the principle of own capital substitution, debt contract
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