论股东出资瑕疵的责任承担  

On the Liability of Shareholders’ Capital Contribution Flaws

作　　者：秦康美[1,2] 

机构地区：[1]南京大学法学院,江苏南京210093 [2]南京审计学院法学院,江苏南京211815

出　　处：《上海金融》2013年第1期95-97,119,共3页Shanghai Finance

基　　金：江苏省教育厅高校哲学社会科学基金项目(09SJD820017)

摘　　要：股东出资瑕疵主要有三种表现形态,一是虚假出资行为即出资不足或未出资;二是出资不当抽回行为;三是出资抽逃行为。无论哪种行为都会使公司资本受到影响,影响公司经营及带来外部交易的安全问题。由于股东出资瑕疵的存在会使公司造成损失,《公司法》应该增加规定股东出资瑕疵赔偿责任,同时还应增加受让股东责任承担情形及协助抽逃出资人的责任承担规定,只有这样才能更好地保护公司法人财产权和外部交易相对人的权利。There are three kinds of manifestation for shareholders’ contribution flaws: first is false capital contribution behavior,namely the inadequate funded or not funded;second is improperly funds withdrew behavior;last is funds flight behavior.Any one of the above behaviors will affect the capital and operation of company and incur security issues of external transactions.Given that the shareholders’ capital contribution flaws will cause loss,the Company Law should strengthen regulations not only for compensation when shareholders commit the contribution flaws,but also for transferee shareholders and the assistants.Only in this way can the law better protect the property right of company and the right of external transaction partners.

关 键 词：股东瑕疵出资 种类 责任承担 

分 类 号：D921[政治法律—宪法学与行政法学]