摘要
公司资产信用的理念已经普遍确立,很多国家地区的公司法也放宽了公司出资形式的限制。我国随着信用立法理念的调整,对公司的出资形式放宽,对债权出资也进行了概括确认。构建我国的债权出资制度,应明确出资条件,强化信息披露,完善评估机制,以确保公司可持续发展。
The concept of corporate asset credit has been widely established,and corporate law in many countries and regions has also relaxed restrictions on the form of company contribution.With the adjustment of the concept of credit legislation in China,the company’s contribution form has been relaxed and the debt contribution have been confirmed.This paper expounds the concept and status quo of debt contribution.Emphatically discusses the construction idea of debt contribution system under the corporate law environment through the clarification of the funding conditions,the strengthening of information disclosure,the improvement of the evaluation mechanism and the differentiation of legal responsibility,aiming to provide theoretical references for related working personnel,ensure the practicability and feasibility of debt contribution system,and lay a good foundation for the development of the company.
作者
罗文希
LUO Wen-xi(Law School of Changchun University of Science and Technology,Changchun Jilin,130022,China)
出处
《山西省政法管理干部学院学报》
2019年第4期52-55,共4页
Journal of Shanxi Politics and Law Institute for Administrators
关键词
公司法
债权出资
评估机制
company law
debt contribution
evaluation system