【摘要】 我国《公司法》未对劳务出资作出明确规定,《公司登记管理条例》则明确禁止劳务出资。随着知识经济的发展,公司经营效益的提高对人才的依赖性越来越强,现实中以劳动能力量化为资本投入公司的现象日益普遍。要让劳务这种出资形式真正发挥它的经营功能,充分发挥知识、技术、管理等生产要素在创造社会财富中的作用,不仅要实现公司法理念的突破,解决劳务出资合法化的相关理论问题,还需要作出精细的制度设计,以解决劳务出资合法化的法律障碍。更多还原

【Abstract】 Labor capital investment is prohibited in Corporate Registered Regulations,which is contradictory to the idea of encouraging such investment in new Corporate Law.As knowledge economy developed,corporation performance is highly dependent on human talents and labor capital investment in funding companies is also quite common.In order to bring into full play managerial functions of production factors such as knowledge,technology,and management in creating social wealth,it is not only necessary to break through in concepts of corporate law and solve the related theoretical problems in legitimizing labor capital investment,but a must to design an elaborate system to overcome barriers to its legitimization.更多还原