股东出资形态的认定及规范  

The Confirmation and Regulation of Shareholders' Contributions

作　　者：张辉[1] 

机构地区：[1]中国政法大学,北京100088

出　　处：《河南省政法管理干部学院学报》2008年第4期119-123,共5页Journal of Henan Administrative Institute of Politics and Law

摘　　要：出资制度是公司法的一个核心制度,虚假或抽逃出资表现在各种各样的股东行为中,应当结合行为标准与主观标准来综合认定,这样股东出资形态的认定才是完整的、准确的。对虚假和抽逃出资的规范应当在均衡考量的基础上,补充股权处置的规则,完善诉讼时效的规定。The system of contributions is the fundamental system of corporate law. False contributions and contributions withdrawal have various reflections in the shareholders＇ actions, so we should rectify them by the objective and subjective criteria to make the rectification of shareholders＇ contributions more complete and accurate. The regulations on false contributions and contributions withdrawal should be based on the comprehensive considerations, sup-plementing the rules of shareholding disposal and perfecting the limitation of actions.

关 键 词：虚假出资 抽逃出资 诉讼时效 

分 类 号：D923.6[政治法律—民商法学]