最新的《最高人民法院关于适用〈中华人民共和国公司法〉若干问题的规定(三)》对发起人责任问题进行了较大的修改,虽然并没有具体在司法操作过程中的问题做更详细的规定,但也是取得了实质的进展。本文拟以此为契机,试对发起人在公司设立过程中的所涉及的相关问题做较全面的论述。 The latest “Provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of the People’s Republic of China (III)” Significant changes have been made in the issue of sponsor liability, although there is no specific problem in judicial operation to be more detailed However, substantive progress has also been made. This article intends to take this as an opportunity to try a more comprehensive discussion of the relevant issues involved in the establishment of the sponsor in the company.