新《公司法》与劳务出资

The New Company Law and Labor Services Contribution

我国新《公司法》明确规定了股东的出资方式,但股东出资的渠道仍然有拓宽的必要。劳务是指凝结在人身上的知识、体力和技能的总和。劳务能否作为公司法上的出资形式,学术界尚有争论。确认劳务出资,还应处理好劳务出资的评估和法律责任等问题,以确保公司的资本真实和债务清偿。

The new Company Law of China has stipulated the contribution forms of stockholders. But the writer believes the channel should be broadened. Labor service is the summation of knowledge , physical force and skills on human bodies. It is arguable whether labor service can exist as a contribution form in ccanpany law. In order to acknowledge labor service contribution, we should deal well with the evaluation of labor services and its legal liability to guarantee capital reality and debt discharge.