商誉出资的疑难问题探讨  

Research into the Problems of Good Will as Capital Component

作　　者：金可可[1] 

机构地区：[1]华东政法学院法律学院,上海200042

出　　处：《财贸研究》2005年第3期105-108,共4页Finance and Trade Research

摘　　要：商誉出资已逐渐为我国公司制实践所认可,但如何完成商誉出资的交付,出资人应当承担哪些义务,商誉资本在公司资本中可占多大比例等问题,是我国公司法理论以及各地商誉出资实践所需要解决的问题。如何解决这些问题,关键在于把握商誉的本质特征,从而使商誉出资能起到应有的功效。It is generalaccepted by Chinese corporation law s and practices thatgood will can be seen as apart of registered capital.But the reareal so anumber of problems that are controversial and remaintobe solved, suc has the transfer of good will by the investor, the duties on the good will investor and the maxi mumratio of good will in corporation capital.Inorderto solve the above mentioned problems and guarantee the function of this system, we shouldpay much attention to the nature of good willit self.

关 键 词：商誉出资 中国 商誉资本 公司资本 公司法理结构 交付方式 《公司法》 

分 类 号：D922.29[政治法律—经济法学]