虚假出资罪的“去”与“留”评析

Analysis of the "go" and "stay" of the crime of false capital funding

2013年《公司法》对公司资本制度进行了重大修改,使立法层面上虚假出资罪的去与留成为一个热议的话题。我们应当看到,取消最低注册资本限额,变资本实缴制为认缴制等规定并没有免除股东、发起人的出资义务,虚假出资行为将仍然存在,而且可能会因为企业信用体系的不完善变得更加泛滥,虚假出资行为妨害公司出资管理秩序、侵害债权人的合法权益等社会危害仍不容忽视。尽管虚假出资罪入罪的历史背景与社会危害性程度发生了变化,但是虚假出资罪尚有存在的意义。

In 2013 the company law major revision of company capital system,the legislative level of the crime of false capital to stay to become a hot topic. We should see that the abolition of the minimum amount of registered capital,capital system of paid up subscribed system of rules is not exempted from shareholders initiated the obligation of capital contribution,false capital contribution will still exist,and may be because of the imperfect credit system has become more rampant,false capital contribution impairs the company capital management order,violation of the legitimate rights and interests of creditors and other social hazards should not be ignored. Although the degree of the historical background and the social harmfulness of the crime of false capital contribution crime happened change,but there is the meaning of the existence of crime of false capital contribution.