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公司资本是指股东、投资人的出资。在公司设立阶段,公司资本的形成过程是一个极其重要的步骤,是公司赖以生存的基础。然而,在公司设立运营中往往存在出资不足、虚假出资、验资不实以及抽逃出资等出资瑕疵现象,违反公司资本制度的同时也侵害了相关主体的正当权益,引发了公司资本诉讼。鉴于股东违反出资义务基本情形可以归为虚假出资和抽逃出资两类,本文拟从这两个方面浅议我国资本诉讼制度并加以完善。
Corporate capital refers to the contribution of shareholders and investors. In the company’s establishment phase, the formation of corporate capital is an extremely important step, which is the basis for the company to survive. However, in the course of establishment and operation of the Company, there often existed investment flaws such as under-funded, false investment, false verification and capital flight. The violation of the company’s capital system violated the legitimate rights and interests of the relevant parties and triggered the capital lawsuit. In view of the fact that shareholders’ basic obligation of breach of contribution can be classified as false investment and capital flight, this article intends to discuss and improve China’s capital lawsuit system from these two aspects.