论信托对现物出资财产所有权转移的保护

Protective Effect of Trust on Ownership Transfer of Non-cash Contribution

在公司设立中,现物出资是与现金出资相对应的一种出资方式。我国《公司法》及《公司登记管理条例》对于现物出资财产所有权转移的规定与传统民事主体理论的冲突,使得现物出资财产所有权移转的实际操作陷入了困境。通过对国内外立法例的比较研究,将现物出资财产所有权进行信托,以现物出资财产的独立性公示来明确现物出资的目的及其中的法律关系,利于解决现实存在的问题。

In the foundation of company, non-cash contribution is in contrast to contribution in cash. The rules of ownership transfer of non-cash contribution in the PRC Company Law and the PRC Regulations for the Administration of Company Registration contradict with the traditional theory of civil subject, which gets the practice of ownership transfer into an awkward situation. With a comparative study of laws at home and abroad, the paper finds that the adoption of noncash contribution ownership trust and the publicity of non-cash contribution to define its purpose and legal relation play a part in the solution to current problems.