公司股东抽逃出资的法律制裁及完善  

The Legal Sanctions and Perfection of the Company Shareholder's Capital Contribution

作　　者：龙建林[1] 白开荣 

机构地区：[1]天津市津南区人民检察院,天津300350 [2]陕西省城固县人民法院,陕西城固723200

出　　处：《行政与法》2013年第4期126-128,F0003,共4页Administration and Law

摘　　要：随着我国社会主义市场经济的不断发展,作为市场经济重要参与主体之一的公司也在其中发挥着重要作用。公司资本是公司财产的重要组成部分,是公司具有法人人格最基础的物质基础,是维护公司对外交易安全、股东、债权人以及公司等合法权益的重要保证。对公司而言,股东出资是公司成立和存续的物质基础,是公司资本形成的最基本途径。然而,股东抽逃出资是公司治理中较为普遍的现象。本文在对股东抽逃出资内涵界定的基础上,对其法律制裁措施的不足、成因以及出路做以探讨,以期为完善股东抽逃出资的法律制裁措施提供参考。Along with our country socialist market economy continues to develop,as one of the important part of the market economy,the company also plays an important role in it.The company capital is the important part of the assets of the company,is also the company legal personality the most basic material base,but is also an important guarantee of maintaining the rights and interests of the foreign companies, shareholders, creditors and trading company and other legitimate.However, in recent years the shareholder＇s capital contribution of corporate governance is the more common phenomenon ,and the corresponding legal adjustment is not comprehensive enough,especially the shareholder＇s capital contribution legal sanctions are not perfect.Based on shareholders＇ capital flight based on defining the connotation,tries to its legal sanctions,the lack of cause and outlet to discuss,in order to improve the shareholder＇s capital contribution legal sanctions to provide reference.

关 键 词：股东抽逃出资 抽逃出资罪 虚假出资罪 公司法人 

分 类 号：D922[政治法律—法学]