论文部分内容阅读
出资者的出资是公司取得企业法人资格的基础,是公司从事生产经营活动的物质保障,在公司运转过程中具有非常重要的意义。随着各国对公司资本制度的修正,我国出资制度的相关规定已经不再符合现实的发展,必须要对有关规定进行改革。在资本制度方面采取折衷资本制,降低最低资本额度,并允许以股权、债权、信用、劳务等形式进行出资,并在公司成立后出现股东出资瑕疵的情况下,课以股东差额填补责任及连带认缴责任,以对出资不足进行填补。
Funders’ contribution is the basis for the company to obtain corporate legal person status and is the material guarantee for the company to engage in the production and business activities, which is of great significance in the operation of the company. As countries amend the capital system of their companies, the relevant provisions of China’s capital contribution system are no longer in line with the actual development, and the relevant provisions must be reformed. In the capital system to take the compromise capital system, reduce the minimum capital allowance, and allows equity, debt, credit, labor and other forms of investment, and in the company after the establishment of shareholder funding flaws, the class balance to fill the responsibility and liability To subscribe to the responsibility to fill in deficits.