论房地出资与房地一体

On Contribution by Real Estate

以房地产出资在我国正日益成为投资方式中的重要方式。而作为房地产法领域中基本原则的房地一体原则,无论是从理论界还是实务界看来,毫无疑问都应该适用于以房地产出资的交易方式。但是,这种看似正确的观点,只是表面判断的结果。如果深入分析房地产法体系以及相邻法律部门,我们可以发现,房地一体原则这种根深蒂固的影响,体现在房地出资的出资方式面前,其适用并不是那么绝对,或者说,需要澄清很多问题。无论是从房地产法体系内部,还是与邻近法律部门,如公司法、会计法等,都有很多需要协调、衔接的地方。这是整个法律体系如何架构原则与规则的问题。如果不能很好地在立法或司法上解决这些问题,房地一体原则在房地出资面前的基础就并不是那么根深蒂固。

Contribution by real estate becomes a more and more important way of investment in China. As a basic principle in real estate law, principle of integration of land and house surely shall be applied to contribution by real estate in the opinion of scholar as well as practitioner. However,it＇ s just a superficial judgment. We can find that it is not explicit for the application of principle of integration of land and house in contribution by real estate if we ponder the system of real estate and the relevant legal section. In other words, there exists room for improvement and harmonization either inside the system of real estate law or to the relevant legal section like company law and accounting law. The basis of principle of integration of land and house can＇ t be firm until we solve these problems.