论股东虚假出资的认定

Discussion on the Determination of the Shareholder False Capital Contribution

股东的出资关系着公司资本的充实、债权人利益的保护和市场交易的安全。在公司设立过程中,它属于合同义务,在公司成立后,则成为法定义务。根据股东出资方式的不同,认定虚假出资的形式也不同。从资本角度探讨劳务出资和信用出资的问题,主观上出资人对以这两种形式的出资不存在虚假的故意,客观上如果劳务出资和信用出资能在资本市场中成熟运转,其不宜被认定为虚假出资,可以慢慢地纳入法律认可的出资方式的范围之内。

The capital contribution of the shareholders relates to the capital enrichment,the protection of the creditor＇s benefits and the security of the marketing transaction,which belongs to the contract obligation during the establishing process of the company,and becomes a lawful obligation when the company is established.According to the difference of the shareholder＇s capital method,the form of determination of the false capital contribution is also different.From the angle of the capital,the article discusses about the problem of the labor capital contribution and credit capital contribution.Subjectively the capital contributor has not false purpose to the above two kinds of capital contribution.Objectively if the labor capital contribution and the credit capital contribution can operate maturely in the capital market,which can not be determined to the false capital contribution,and can be brought into the range of lawful capital contribution gradually.