“股权出资”的正式推出,使其成为继“货币,实物,知识产权,土地使用权”后的第六种明确规定的可出资方式。具有时代意义。但股权价值的易变性对资本充实原则造成了一定冲击,应当对其价值评估,验资审核过程制定严格制度。而出资人,股权公司,被投资公司作为股权出资的三个主要主体,也应当明确各自的责任义务。 “Equity Contribution ” was officially launched, making it the sixth clearly defined means of funding following the “monetary, physical, intellectual property, land use rights.” With the significance of the times. However, the volatility of the value of equity has caused a certain impact on the principle of capital adequacy, and a strict system should be established for its value assessment and capital verification. The investors, equity companies, invested companies as equity investment of the three main subjects, should also define their respective responsibilities and obligations.