现物出资问题研究
摘要
随着我国改革开放的深入和社会主义市场经济建设的发展，我国市民社会中“商”的因素越来越活跃，其直接结果便是促使了我国资本市场的发展和投资领域的多元化。但遗憾的是我国的《公司法》并未跟上时代进步的脚步，其所确立的严格公司资本法定制度和僵化的出资范围业已难于适应经济发展的需要，其相关的条文也广泛的受到了理论界和实务界的诟病。本文的作者着眼于我国现行法律中的出资制度所面临的问题，借鉴性的引入了发达国家《公司法》中的现物出资制度，希望能对构建符合我国国情的公司资本出资制度有一些帮助。
在本文的第一部分作者首先介绍了现物出资的概念，以及主要的发达资本主义国家关于现物出资制度的相关规定。作者通过对相关概念和法律制度的介绍，大致的勾勒出了现物出资的立法现状和发展趋势，并且运用比较研究的方法对当前的现物出资制度做了小结。
在本文的第二部分，作者就现物出资标的物的适格标准问题进行了论述。所谓现物出资标的物的适格系指，某项财产具备了可被用作现物出资的物的特性，符合相关法律及商业习惯对现物出资标的物的要求。当前对该标准主要有“四要件说”和“五要件说”两种学说，二者虽然有着相当大的共性，但学界对其向有争论。笔者通过分析，认为“四要件说”更加合理。
在本文的第三、四部分，作者集中论述了现物出资中易产生的脱法行为及其相关的规制措施和现物出资的履行及其风险承担。现物出资设置的目的本是为了方便出资人出资并让更多的有益资产能够加入资本运营之中，但一些“狡猾的发起人”往往利用现物出资标的物本身在价值评价上有不确定性进行违规操作，为了规制这些脱法行为各国都出台了相应的处置办法以使现物出资制度更加规范。这些措施对构建我国的现物出资制度很有借鉴意义。
在本文的第五、六部分，作者解析并检讨了我国的现行法律中有关现物出资的规定，在此基础之上提出了对未来中国现物出资制度的一些构想。希望这些构想能对《公司法》的修改和我国公司制度的改造起到一些辅助的作用。
With Chinese reform and opening-up and the development of socialistic market economy, the "commercial " elements in the civic community of China are more and more prominent. As a direct result, Chinese capital market develops and areas for investment become many-faceted. Unfortunately, the Act of Companies of the PRC does not keep pace with the time. The strict system of statutory contribution of companies and the rigid ranges of contribution established in the Act can't meet the need of economic development; the relevant provisions of the Act are faced with critics both from academia and practice. In view of problems with contributive system of our current law, aimed at the construction of company capital contribution system conforming to Chinese circumstance, the author introduces the physical contribution system from laws of companies in developed countries as a reference.
In Part I of this dissertation, the author begins with general introduction of the concept of physical contribution system, and related provisions of physical contribution system in well-developed capitalistic countries. Through the introduction of relevant concepts and legal statutes, the author draws an outline of legislative status quo as well as the trend of physical contribution. He also presents a brief summary of current physical contribution system by means of comparative study.
In Part II, the author expounds upon the criterion of availability of the object of physical contribution. So-called availability of the object of physical contribution means that certain property has characteristics to be regarded as physical contribution, complied with requirements to the object of physical contribution according to relevant laws and commercial usages. There are theories of "four prerequisites" and "five prerequisites" about this criterion at present. Though they share many common views, argument exists in academia. By his analysis, the author holds that "four prerequisites" theory is more reasonable.
In Part III and Part IV, the author focuses on probable illegal conducts in physical contribution, corresponding regulatory measures, as well as performance
and risk assignment of physical contribution. The purpose of physical contribution system is to make contributors more convenient to contribute and more beneficial property enable to join the capital management. However some "cunning initiator", taking advantage of the uncertainty of objects of physical contribution in terms of value, often practice illegally. In order to regulate these illegal conducts, corresponding measures are taken by countries worldwide, which are valuable to the establishment of Chinese physical contribution system. In Part V and Part VI, based on the analysis and critics on provisions related to physical contribution in our current law, the author offers some proposal on Chinese physical contribution system for the future, hoping that this will have some auxiliary function to the amendment of the Act of Companies and to the revision of our company institution.
在本文的第一部分作者首先介绍了现物出资的概念，以及主要的发达资本主义国家关于现物出资制度的相关规定。作者通过对相关概念和法律制度的介绍，大致的勾勒出了现物出资的立法现状和发展趋势，并且运用比较研究的方法对当前的现物出资制度做了小结。
在本文的第二部分，作者就现物出资标的物的适格标准问题进行了论述。所谓现物出资标的物的适格系指，某项财产具备了可被用作现物出资的物的特性，符合相关法律及商业习惯对现物出资标的物的要求。当前对该标准主要有“四要件说”和“五要件说”两种学说，二者虽然有着相当大的共性，但学界对其向有争论。笔者通过分析，认为“四要件说”更加合理。
在本文的第三、四部分，作者集中论述了现物出资中易产生的脱法行为及其相关的规制措施和现物出资的履行及其风险承担。现物出资设置的目的本是为了方便出资人出资并让更多的有益资产能够加入资本运营之中，但一些“狡猾的发起人”往往利用现物出资标的物本身在价值评价上有不确定性进行违规操作，为了规制这些脱法行为各国都出台了相应的处置办法以使现物出资制度更加规范。这些措施对构建我国的现物出资制度很有借鉴意义。
在本文的第五、六部分，作者解析并检讨了我国的现行法律中有关现物出资的规定，在此基础之上提出了对未来中国现物出资制度的一些构想。希望这些构想能对《公司法》的修改和我国公司制度的改造起到一些辅助的作用。
With Chinese reform and opening-up and the development of socialistic market economy, the "commercial " elements in the civic community of China are more and more prominent. As a direct result, Chinese capital market develops and areas for investment become many-faceted. Unfortunately, the Act of Companies of the PRC does not keep pace with the time. The strict system of statutory contribution of companies and the rigid ranges of contribution established in the Act can't meet the need of economic development; the relevant provisions of the Act are faced with critics both from academia and practice. In view of problems with contributive system of our current law, aimed at the construction of company capital contribution system conforming to Chinese circumstance, the author introduces the physical contribution system from laws of companies in developed countries as a reference.
In Part I of this dissertation, the author begins with general introduction of the concept of physical contribution system, and related provisions of physical contribution system in well-developed capitalistic countries. Through the introduction of relevant concepts and legal statutes, the author draws an outline of legislative status quo as well as the trend of physical contribution. He also presents a brief summary of current physical contribution system by means of comparative study.
In Part II, the author expounds upon the criterion of availability of the object of physical contribution. So-called availability of the object of physical contribution means that certain property has characteristics to be regarded as physical contribution, complied with requirements to the object of physical contribution according to relevant laws and commercial usages. There are theories of "four prerequisites" and "five prerequisites" about this criterion at present. Though they share many common views, argument exists in academia. By his analysis, the author holds that "four prerequisites" theory is more reasonable.
In Part III and Part IV, the author focuses on probable illegal conducts in physical contribution, corresponding regulatory measures, as well as performance
and risk assignment of physical contribution. The purpose of physical contribution system is to make contributors more convenient to contribute and more beneficial property enable to join the capital management. However some "cunning initiator", taking advantage of the uncertainty of objects of physical contribution in terms of value, often practice illegally. In order to regulate these illegal conducts, corresponding measures are taken by countries worldwide, which are valuable to the establishment of Chinese physical contribution system. In Part V and Part VI, based on the analysis and critics on provisions related to physical contribution in our current law, the author offers some proposal on Chinese physical contribution system for the future, hoping that this will have some auxiliary function to the amendment of the Act of Companies and to the revision of our company institution.
引文
[1] [日]志村治美 (于敏译)．现物出资研究．[M]．法律出版社2001年版
[2] 蒋大兴：《公司法的展开与评判》[M] 法律出版社2001年版
[3] R·E·G·佩林斯著：《英国公司法》[M]上海翻译出版公司1984年版
[4] 卞耀武编《当代外国公司法》[M]法律出版社1995年版
[5] 姚梅镇 主编：《外商投资企业法教程》，法律出版社1994年修订版
[6] 宋永新：《美国非公司型企业法》，社会科学文献出版社2001年版
[7] 石少侠主编《公司法教程》(修订本)，[M]中国政法大学出版社2002年版
[8] 郭明瑞、王轶著：《合同法新论·分则》，中国政法大学出版社1997年版
[9] 王利明、崔建远：《合同法新论·总则》，中国政法大学出版社1996年版
[10] 郭锋、王坚主编：《公司法修改纵横谈》，法律出版社2001年版
[11] 张开平：《公司权利解构》[M]中国社会科学出版社1999年版第281页
[12] 史尚宽：《物权法论》[M] 中国政法大学出版社2000年版
[13] 谢在全：《民法物权论》下册[M]中国政法大学出版社1999年版
[14] 孔祥俊 主编：《公司法及配套规定新释新解》(上)，[M]人民法院出版社1997年版
[15] 雷兴虎：《股份有限公司法律问题研究》，[M]中国检察出版社1997年版
[16] 刘春茂主编：《中国民法学·知识产权》，[M]中国人民公安大学出版社1997年版
[17] 梁慧星主编：《中国物权法研究》(下) [M]法律出版社1998年版
[18] 梁慧星、崔建远、孙宪忠等编著：《中国物权法草案建议稿-条文、说明、理由与参考立法例》[M]社会科学文献出版社2000年1月版
[19] 冯果《现代公司资本比较研究》[M]武汉大学出版社2001年版
[1] 冯果《股东现物出资若干问题研究》载《中国法学》1999年6月号
[2] 陈苏：《公司设立者违约责任与资本充实责任》载《法学研究》1995
年第6期
[3] 志村治美(日)《论公司的资本与出资的关系》载《外国法译评》1994年第2期
[1] Harry C. Henn. Law of Corporations, West Publisher Co. 1970.
[2] Jame Cox, Sum & Substance of Corporations, third edition, CES,1980
[2] 蒋大兴：《公司法的展开与评判》[M] 法律出版社2001年版
[3] R·E·G·佩林斯著：《英国公司法》[M]上海翻译出版公司1984年版
[4] 卞耀武编《当代外国公司法》[M]法律出版社1995年版
[5] 姚梅镇 主编：《外商投资企业法教程》，法律出版社1994年修订版
[6] 宋永新：《美国非公司型企业法》，社会科学文献出版社2001年版
[7] 石少侠主编《公司法教程》(修订本)，[M]中国政法大学出版社2002年版
[8] 郭明瑞、王轶著：《合同法新论·分则》，中国政法大学出版社1997年版
[9] 王利明、崔建远：《合同法新论·总则》，中国政法大学出版社1996年版
[10] 郭锋、王坚主编：《公司法修改纵横谈》，法律出版社2001年版
[11] 张开平：《公司权利解构》[M]中国社会科学出版社1999年版第281页
[12] 史尚宽：《物权法论》[M] 中国政法大学出版社2000年版
[13] 谢在全：《民法物权论》下册[M]中国政法大学出版社1999年版
[14] 孔祥俊 主编：《公司法及配套规定新释新解》(上)，[M]人民法院出版社1997年版
[15] 雷兴虎：《股份有限公司法律问题研究》，[M]中国检察出版社1997年版
[16] 刘春茂主编：《中国民法学·知识产权》，[M]中国人民公安大学出版社1997年版
[17] 梁慧星主编：《中国物权法研究》(下) [M]法律出版社1998年版
[18] 梁慧星、崔建远、孙宪忠等编著：《中国物权法草案建议稿-条文、说明、理由与参考立法例》[M]社会科学文献出版社2000年1月版
[19] 冯果《现代公司资本比较研究》[M]武汉大学出版社2001年版
[1] 冯果《股东现物出资若干问题研究》载《中国法学》1999年6月号
[2] 陈苏：《公司设立者违约责任与资本充实责任》载《法学研究》1995
年第6期
[3] 志村治美(日)《论公司的资本与出资的关系》载《外国法译评》1994年第2期
[1] Harry C. Henn. Law of Corporations, West Publisher Co. 1970.
[2] Jame Cox, Sum & Substance of Corporations, third edition, CES,1980
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