论抽逃出资罪存在的必要性及重构  

On the Existing Necessity and Reconstruction of Crime of Capital Flight

作　　者：党秀贤 

机构地区：[1]兰州大学法学院,兰州730000

出　　处：《宁波广播电视大学学报》2015年第2期39-42,共4页Journal of Ningbo Radio & TV University

摘　　要：新公司法将注册资本"实缴登记制"改为"认缴登记制"后,废除抽逃出资罪的呼声越来越高,2014年4月24日第十二届全国人民代表大会常务委员会第八次会议明确公司法修改后刑法中的抽逃出资罪只适用于依法实行注册资本实缴登记制的公司,这必将会对社会生活和市场经济产生深远的影响,但抽逃出资罪符合刑法中的危险论理论和刑法谦抑性原则,并且是保护公司法人财产和确保债权人交易安全的需要,因此有其存在的必要性,但需从改变罪名、完善犯罪主体、完善刑罚设置三方面对其进行重构。Since the newly publicized Corporation Law changed the registered capital system from actual paid-in to commitment to payment of registered capital, the voice for abolishing the crime of capital flight is louder and louder. In the 8th Plenary Meeting of the Standing Committee of the 12 th National People’s Congress held on April 24, 2014, it was ascertained that the crime of capital flight is only applied to those companies legally enforced to adopt the registration system of actual paid-in registered capital. Such legal enforcement will certainly exert a profound impact on the market economy and social life; however, the crime of capital flight is in line with the dangerous theory and modesty principle of Criminal Law, besides, out of the need for protecting corporate assets and ensuring the safety of creditors’ business, there is a sufficient reason for the existence of the crime of capital flight, but the reconstruction of the crime should be done from the following three aspects, i.e. the change of the name of the crime, the defining of the criminal entity, and the perfection of the establishment of criminal punishment.

关 键 词：抽逃出资 资本制度 认缴登记制 刑法谦抑性 

分 类 号：D924.33[政治法律—刑法学]