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所谓现物出资,其最基本的含义是指将货币以外的财产作为向公司出资的标的。我国现行公司法中,规定了货币以外的出资标的,包括实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资。世界上一些市场经济发达的国家则只是列出不准作为出资的现物范围,使得现物出资的标的物范围更加广泛。这其中也包括现物所有权转移的界定,现物出资风险的负担以及现物出资中标的物瑕疵和出资行为瑕疵。
The so-called cash investment, its most basic meaning is the use of property other than money as the subject of the company’s contribution. In our current company law, we stipulate that the capital contribution other than money should be financed by non-monetary assets that can be valued in currency and transferable according to law, including physical objects, intellectual property rights and land use rights. Some countries in the world with developed market economies only list the scope of the existing materials that are not allowed to be contributed as funds, making the scope of the subject matter of the existing capital contributions more extensive. This also includes the definition of the transfer of the ownership of the existing property, the burden of the investment risk of the existing investment and the defects in the property and the capital contribution of the successful investment.