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非现金出资亦称现物出资,它产生于自由经济体制时期,由于能够调动投资积极性、节省公司设立成本,顺应高效高利的市场需求,成为筹集公司资本的重要途径。我国主要通过《公司法》等法律对非现金出资瑕疵进行规制,但由于法律规定过于笼统,其在现实运作中仍存在很多问题。因此,应结合我国国情,借鉴其他国家先进的立法例,于明确出资主体,明晰出资客体,健全出资程序,加强出资监管,分配瑕疵责任等方面着手,建立较完整的非现金出资瑕疵法律规制体系。
Non-cash capital contribution is also called cash investment. It was generated during the period of free economic system. It can become an important way to raise capital of the company due to being able to arouse the enthusiasm of investment, save the cost of setting up the company and meet the market demand of high efficiency and profitability. China mainly regulates the defects of non-cash contribution through “Company Law” and other laws. However, due to the too general legal provisions, there are still many problems in its operation. Therefore, in light of China’s national conditions, learn from the advanced legislation of other countries, we should establish a relatively complete legal system of non-cash contribution flaws in terms of clarifying the principal part of the investment, clarifying the object of investment, improving the capital contribution procedure, and strengthening the supervision over investment and the flawed responsibility of distribution. .