摘要
企业设立条件是企业组织法规范的重要内容之一。立法对企业设立条件的设定,直接关系到企业的设立成本,影响企业设立的效率。设立个人独资企业,应遵循效率优先、兼顾安全和设立偏宽、管理偏严的立法原则。我国《个人独资企业法》将投资人申报的出资、必要的生产经营条件和必要的从业人员等规定为个人独资企业设立的前提条件,实质是将企业的设立条件与企业的生产经营条件混为一谈,增加了企业设立的成本和难度,应予修改和完善。
The requirements of enterprise establishment are one of the important contents of enterprise organization law. The stipulations influence the cost and the efficiency of enterprise establishment. Establishing individual owned enterprises should comply with the following legislating principles: to give priority to efficiency but not ignore safety, be easier in establishment and be stricter in management. The funds reported by investor, the necessary conditions for production and management, the employed and so on are stipulated as the prerequisite of establishment of individual owned enterprise by The Law of Enterprise Solely Owned by Individual in China, which not only confuses the requirements of enterprise establishment with the conditions for production and management, but also increases the cost and difficulty for the establishment. It should be amended and perfected.
出处
《中南大学学报(社会科学版)》
2005年第1期70-74,共5页
Journal of Central South University:Social Sciences
关键词
个人独资企业
设立条件
生产经营条件
enterprise solely owned by individual
the requirements of establishment
the conditions for production and management