对我国虚报注册资本罪的再解读——以新《公司法》为视角

On China inflate registered capital criminal's understanding——take new "company law" as angle

我国《公司法》对公司的注册资本进行了最低额的限制,旨在维护交易的安全和市场的健康发展。《刑法》设立虚报注册资本罪的重要意义,就是对资本信用原则的维护。本文分四大点对虚报注册资本罪的相关问题进行探讨,并提出一些完善建议,以求此罪能更好的发挥其应有的刑法价值功能。

The corporate law of China requires a minimum amount of registered capital for establishing a corporate as to reduce transaction risk.The main target of establishing this Crime is to maintain the capital credit system of corporations.In this article,it is divided into four points to discuss several problems about Crime of misstating registered capital.I also raise some propositions on the revision of the legislation in order that the Crime can realize the function better.