由于我国现阶段尚未建立起完善的信用体系,股东抽逃出资的违法成本不高,利益相关人又限于举证的难度,抽逃出资频繁发生。虽然我国法律明确了对抽逃出资的禁止性态度,如《公司法》第36条规定:“公司成立后,股东不得抽逃出资。”《刑法》第159条规定了抽逃出资罪。但我国法律对股东抽逃出资的认定一直存在空白,司法解释中也没有对“抽逃出资”进行明确解释,对于 Since China has not yet established a sound credit system at this stage, the illegal cost of capital flight by shareholders is not high, and the interests of stakeholders are limited to the difficulty of proof. Although our law clearly prohibits the withdrawal of funds, such as the “Company Law” Article 36 states: “After the establishment of the company, the shareholders shall not be allowed to withdraw their investment.” “Criminal Law” Article 159 provides for the crime of capital flight. However, the law of our country has always been found blank in the shareholders’ withdrawal of funds, and there is no clear explanation for the “capital flight” in the judicial interpretation.