虚报注册资本罪主体若干问题的思考

Consideration on Some Issues about False Registered Capital Subject

虚报注册资本罪是在1997年刑法修订之后新增加的一个罪名,设立该罪名的初衷就在于从刑法层面规范公司资本制度,保护市场交易的平等、安全进行。随着市场经济的不断深入,公司成为了市场经济活动中最基本也是最活跃的参与者,公司资本制度的保障对于经济交往的影响也越来越明显。特别是随着新公司法的颁布,刑法对虚报注册资本罪的规定,特别是对该罪主体的规定显得尤为抽象,给司法实践带来种种不便。本文拟就虚报注册资本罪的主体问题做一深入的探讨。

Crime of false registered capital is one of new accusations in the new Criminal Law.The purpose of this accusation is to form the level of the Criminal Law to standard the company capital system and protect the market trade in equality and safety.As the penetrating deeply with the market economy,companies has become the most fundamental and active participator in the market economy activity.The indemnification of company capital system is more and more important for economic exchanges.With the issue of new Company Law,it is abstract for the provision of false registered capital,especially its subject.It is inconvenient for the judicial practice.So this article will make a deeply discuss on the subject of false registered capital.