浅析未足额实缴的股权出资相关问题  

A brief analysis of issues related to unpaid equity contributions

作　　者：樊梦娇 Fan Mengjiao(Shaanxi Rail Transit Group Co.,Ltd.,Xi'an,Shaanxi,710021)

机构地区：[1]陕西轨道交通集团有限公司,陕西西安710021

出　　处：《市场周刊》2025年第6期156-159,共4页Market Weekly

摘　　要：在现代公司治理结构中,股东的出资期限、出资形式等越来越受到关注,明确的出资义务可以促使股东履行出资承诺,保障企业资本的实际到位。股权出资作为非货币资产出资的典型方式,相比于货币出资较为复杂,不仅涉及股权转让,还因出资股权是否足额实缴,对股东、企业股权价值产生不同影响。基于此,文章对股权出资及其涉及的股权转让问题进行研究分析。In the modern corporate governance structure,more and more attention has been paid to the duration and form of shareholders'capital contribution.Clear capital contribution obligations can encourage shareholders to fulfll their capital contribution commitments and ensure that the capital of the enterprise is actually in place.Equity capital contribution,as a typical method of non-monetary asset capital contribution,is more complex than monetary capital contribution.It not only involves the transfer of equity,but also has different impacts on the equity value of shareholders and enterprises because of whether the capital contribution is fully paid.Based on this,the article studies and analyzes equity investment and the equity transfer issues involved.

关 键 词：股东出资 股权出资 未足额实缴出资的股权转让 

分 类 号：F275[经济管理—企业管理]