与域外发达国家不同，诚信缺失在我国股权执行领域表现尤其明显，股权价值非正常减少现象时有发生，最常见的便是控股股东将公司财产赠与第三人使得股权价值贬损。现行规制前述现象的法律制度内容体现为债权人撤销权、恶意串通之合同无效、法人格逆向否认、第三人侵权责任规范框架下的事后救济方法。前述制度存在保障力度差、适用耗时久、发挥作用滞后等问题，也导致司法资源被过多占用。其根本原因是立法不完善，包括股东债权人保护理念不周、忽视股权价值与公司财产密切相关、轻视控股股东等主体决策行为对股权价值的不利影响，以及现行制度规范本身的局限性及交叉性。程序法与实体法相辅相成，民事权利的实现，离不开程序法的保障。创设公司重要财产权利限制程序及增设控股股东、法定代表人、董事、总经理诚信承诺的事前防范手段，设立大额资金流出汇报制度和设置资产变动审查环节的事中控制措施，完善事前、事中、事后三维度的被执行股权价值保护体系，以执行攻坚助推社会诚信建设。

Different from the developed countries, the lack of credibility is particularly evident in the field of equity enforcement in China.The abnormal decline in the value of equity occurs from time to time.The most common phenomenon is that the controlling shareholder gives the company's property to the third party which makes the equity value derogated.The current legal system for regulating the aforementioned phenomena are embodied in a post-relief method under the framework of creditor's right of revocation, invalidity of the contract of malicious collusion, reverse piercing the corporate veil, and the third party's tort liability.The aforementioned system has problems such as poor security, long-term application and lag in function, etc.It also leads to excessive occupation of judicial resources.The fundamental reason is that the legislation is imperfect, including the bad concept of shareholder creditor protection, ignoring the value of equity closely related to company property, despising the negative impact of the decision-making behavior of the controlling shareholder and other entities on equity value, and the limitations and cross-cutting of the current system norms.The procedural law and the substantive law complement each other, and the realization of civil rights cannot be separated from the guarantee of procedural law.We can improve the share value protection system by creating a company's important property rights restriction procedures, setting pre-emptive measures for commitment to good faith for controlling shareholders, legal representative, directors, general managers, by establishing a large-capital outflow reporting system and setting up an asset change review system as in-process control measures, which improving the executed equity value protection system in advance, in the event and after three dimensions.The protection system will be implemented to promote social integrity.

D912.28

国家社会科学基金青年项目"《公司法》私人执行之检视"（17CFX072）；西南政法大学2018年度校级科研重点项目"实体与程序双重视角下股权执行的疑难问题研究"（2018XZZD-06）