摘要
入股技术的评估作价额关系到股东的权利与义务 ,意义重大。从入股技术的评估方法出发 ,文章就入股技术评估作价误差的处理主要提出以下意见 :入股技术的评估无最高评估 ;技术本身原因致使价格误差的 ,不应该追究有关人员责任 ;入股技术价额误差不显著的 ,可以避免调整 ;完善股东出资填补义务的规定 ;入股技术的实际价额显著高于公司章程所定价额的 。
The assessed price in converting technology into shares is vital importance to the rights and obligations of shareholders. Accordingto methods of technology assessment, the thesis puts forward the following proposals in order to settle the price errors in converting technology into shares. There is no limit for the highest assessment in terms of technology. When the technology itself leads to the price error, the related personnel don't bear the responsibility. When the price error is small, there is no need to adjust it. The regulations of shareholders'obligations of contributions should be improved. on. When the real price is higher than the one set in the articles of association, the registration of changes of company should be done.
出处
《合肥工业大学学报(社会科学版)》
2001年第2期25-28,共4页
Journal of Hefei University of Technology(Social Sciences)