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在我国现行公司立法中,信用出资因其价值不易用货币估价、无法有效转移和难以实现债务清偿功能而被排除在公司股东的出资形式之外。然而,在我国现实经济生活中却广泛存在以信用出资的情况,其中“挂靠公司”对被挂靠单位信用的利用及复杂的产权认定问题随着公司法的现代化改革进程而日益凸显,公司与立法者不得不面对的问题。本文旨在通过分析“挂靠公司”的定义、性质及其产权认定问题来揭开“挂靠公司”的神秘面纱,正确认识“挂靠公司”及其产权认定,并结合公司法改革趋势提出合理化建议。
In the current legislation of our country, the credit contribution is excluded from the form of contribution of the company’s shareholders because its value is not easy to be valued in currency, unable to effectively transfer and difficult to realize the debt settlement function. However, in our country’s real economic life, there is a widespread situation in which credit is funded. Among them, the use of credit by affiliated companies and the recognition of complicated property rights have become increasingly prominent with the modernization of company law. Problems that lawmakers have to deal with. The purpose of this paper is to reveal the mystery of “affiliated companies” by analyzing the definition and nature of “affiliated companies” and the identification of their property rights, and to correctly understand the cognizance of “affiliated companies” and their property rights, Reform trend to put forward rational proposals.