抽逃出资案件的侦查

Investigation of Escape Contribution

股东抽逃出资属于《公司法》中股东出资瑕疵的一种形式,不仅侵犯了法人的独立财产权,也危害了债权人和其他股东的利益。与虚假出资相比,抽逃出资具有复杂性、隐蔽性的特点,也是侦查领域的难点。通过对股东抽逃出资表现形式的分析,可采用调查公司的设立状况和生产经营过程等办法调查股东是否有抽逃出资行为。

Shareholder escape contribution is a form in which shareholders fund defectively. It has not only infracted the independent property rights of legal body, but also harmed the interests of creditors and other shareholders. Compared with illusive contribution,escape contribution is more complicated and hidden. It is the difficulty in this field. Through analyzing the forms, we could investigate whether the shareholders escape contribution,according to the condition of establishment and the process of production management.