摘要
一、问题的缘起
在中国的公司设立实践中，经常会遇到下面的尴尬情形：
某公司在设立时，某股东以其享有所有权的房屋一套作为出资，并且该房屋已经办理了评估、验资手续。按照《公司登记管理条例》第20条规定。
I. Cause of systemic defects of shareholder＇s capital contribution in form of real estates
In the establishment of companies in China, one would probably be in a dilemma like the one in the following real case：
