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出资是股东对公司的基本义务,也是形成公司财产的基础。公司是资合性的法人,公司的生命源自于股东最初投入的资本。股东出资是否适当与公司日后能否正常运转息息相关,事关交易安全和公司信用,对公司债权人权益的保护尤显重要。因此,有必要对股东出资形式问题即出资标的物适格性问题进行探讨和研究,以期对实践有所裨益。
Funding is the basic obligation of the shareholders to the company and the foundation of the company’s assets. The company is a legal entity, and the company’s life comes from the initial investment of capital by shareholders. Whether or not the shareholder’s capital contribution is appropriate is closely related to whether or not the company can function normally in the future. It is related to transaction security and company credit. It is particularly important to protect the creditor’s rights and interests of the company. Therefore, it is necessary to discuss and study the problem of the form of shareholder’s contribution, that is, the issue of the subject matter of investment, in order to benefit the practice.