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公司设立中现物出资的法律问题探析
On the Illiquid Contribution System of Company Establishment
【摘要】 我国公司法允许有限责任公司采取现物出资方式设立,但现物较之于货币出资涉及到的法律问题更为复杂。因此,我国立法应该注重对现物出资法律责任的细化,并建立严格的现物出资登记制度,把商誉等无形资产也纳入允许现物出资的范围,并扩大其在整个出资中的比例。
【Abstract】 The Chinese company law allows the illiquid contribution as a means of company establishment.However,the illiquid contribution is involved in more complex legal issues if compared with the contribution in capital.Therefore,Chinese legislation should consider the detailed aspects in the legal responsibility of the illiquid contribution and build more strict register system.Moreover,the intangible assets such as the business fame are expected to be included into the scope of the illiquid contribution,and its proportion of investment is also expected to be expanded.
- 【文献出处】 宜宾学院学报 ,Journal of Yibin University , 编辑部邮箱 ,2009年07期
- 【分类号】D922.291.91
- 【被引频次】1
- 【下载频次】141