企业抽逃出资问题防范探析

股东将出资注入后又抽回,往往是为了利用法人独立的人格,避免向债务人承担债务,造成公司资本缺失,降低公司的履约能力和偿债能力,同时给债权人、投资人造成公司资本充实的假象,使其无法作出正确选择的后果,这一行为是对股东有限责任的滥用。如果在日常抽查监管中和年检审查时能有效地发挥会计手段,就可以发掘出抽逃注册资本行为的蛛丝马迹。

The shareholders pump back the injected funds often to use the independent legal personality and avoid taking on debt to the debtor, which will cause lack of corporate capital and reduce the performance ability and debt paying ability of the corporation. At the same time, the creditors and investors will get an illusion of the capital adequacy so that they cannot make the right choice, which is the abuse of limited liability of shareholders. In the daily supervisions and the annual reviews, if the industrial and commercial authorities apply accounting means effectively, the traces of withdrawing registered capital can be discovered.