중국형법 중 허위출자죄와 출자도피죄에 대한 연구-형법과 회사법의 연결을 겸하여 논함
On the offences against the company capital systemin Chinese Criminal Law
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Based on the modification of the Company Law and the criminal policy of combining punishment with leniency, this paper analyzes the false capital contribution, withdrawing capital crimes in the running of the new company law. The offences related to the capital system in the Chinese Criminal Law 0f 1997 were based on the statutory capital system of Company Law of 1993 which was completely amended in 2005 towards the authorized capital system. These significant changes to the company capital system should produce eventual consequences on criminal law as ultima ratio. This paper proposes to abolish the offence of false capital contribution, to modify the offence of withdrawal of contributed capital in future criminal law reform.
Abstract
Based on the modification of the Company Law and the criminal policy of combining punishment with leniency, this paper analyzes the false capital contribution, withdrawing capital crimes in the running of the new company law. The offences related to the capital system in the Chinese Criminal Law 0f 1997 were based on the statutory capital system of Company Law of 1993 which was completely amended in 2005 towards the authorized capital system. These significant changes to the company capital system should produce eventual consequences on criminal law as ultima ratio. This paper proposes to abolish the offence of false capital contribution, to modify the offence of withdrawal of contributed capital in future criminal law reform.
참고문헌 (17)
- 王彦明, "公司资本制度的刑法保护", pp.109~ (2005), 吉林人民出版社
- 参见张远煌, "宽严相济刑事政策研究, In 刑事法治发展研 究报告2006-2007年卷", pp.50~ (2008), 中国人民公安大学出版社
- "1993年《公司法》第二十三条规定：有限责任公司的注册资本不得少于下列最低限 额：以生产经营为主和以商品批发为主的公司人民币50万元，以商业零售为主 的公司人民币30万元，科技开发、咨询、服务性公司为人民币10万元。第七十 八条规定，股份有限公司最低注册资本是1000万元。", ~
- "1993年《公司法》第八十条规定：以工业产权、非专利技术作价出资的金额不得超过 有限责任公司注册资本的20%。", ~
- 参见, "四库全书·政法类·法令之属按语", ~
- 参见, "新书·定取舍", ~
- 陈兴良, "刑法哲学", pp.8~ (2000), 中国政法大学出版社
- 转引自陈兴良, "刑法的价值构造", pp.336~ (2006), 中国人民大学出版社
- 徐晓松, "论我国公司资本的缺陷与完善", 中国法学, 3 (2000)
- 赵旭东, "从资本信用到资产信用", 法学研究, 5, pp.113~ (2003)
- 刘燕, "对我国企业注册资本制度的思考", 中外法学, 3 (1997)
- 杨兴培, "经济犯罪和经济刑法研究", pp.125~ (2009), 北京大学出版社
- 杨再明, "刑法分论", pp.92~ (2003), 重庆大学出版社
- "《公司法》第四十七条：董事会对股东会负责，行使下列职权：……（三）决定公司 的经营计划和投资方案；制定公司的财务预算方案、决算方案等。", ~
- "《公司法》第五十条：经理对董事会负责，行使下列职权：（一）主持公司的生产经 营管理工作；（二）组织实施公司年度经营计划和投资方案等。", ~
- "依据《公司法》第二百一十七条第一款，高级管理人员，是指公司的经理, 副经理, 财 务负责人，上市公司董事会秘书和公司章程规定的其他人员。", ~
- "依据《公司法》第二百一十七条第四款, 所谓实际控制人是指虽然不是公司的股东, 但 是通过投资关系, 协议或者其他安排, 能够实际支配公司行为的人。", ~