摘要
传统公司资本的功能在现代正逐渐衰落 ,无形资本的作用日趋明显。以商誉、人力资本、股权及公司债等形式出资已是事实。我国《公司法》原有的资本范畴显然不能适应经济的发展 ,有必要进行拓展以满足现实需要。
The function of traditional company capital has declined in modern society while the invisible capital takes obvious effects.In fact,Goodwill,human capital,share rights and company bond all have became the form of capitalization.It's necessary to develop the category of company capital to meet the demands of the reality because the current one in Chinese Company Law cannot be geared to the growth of economic evidently.
出处
《广西政法管理干部学院学报》
2003年第5期42-45,共4页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
关键词
公司资本
资本
公司法
无形资本
商誉
人力资本
股权
出资方式
中国
capital
invisible capital
the function of company capital
goodwill
human capital
share rights and company bond
company law