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尽管股东的现物出资作为公司资本的重要来源,但是在现物出资繁琐的评估手续中,易产生股东出资不实的现象,损害相关利害关系主体的利益;同时《条例》第14条对部分现物出资标的进行明确限制,这已不能适应经济发展的需求。对此,立法应放宽现物出资形式的限制,并强化现物出资不实的股东对公司的违约补缴责任,对其他股东的违约责任以及对债权人的清偿责任,并在追究股东违法出资义务的民事责任上分补足责任、限制股东权利、除名三步程序递进承担。
Although shareholders’ cash contribution as an important source of corporate capital, but in the cumbersome appraisal of cash in advance, prone to the phenomenon of shareholder underinvestment, damage the interests of the relevant stakeholders; the same time Article 14 of the “Ordinance” part The current capital investment targets for a clear limit, it has been unable to meet the needs of economic development. In this regard, the legislation should relax the restrictions on the form of cash contributions and strengthen the existing shareholders’ contributions to the company’s default, the liability for breach of contract to other shareholders and the liability of creditors, Of the civil responsibility to make up for the points, limit the rights of shareholders, the gradual removal of three-step procedure to undertake.