虚假出资

在实践中，股东虚假出资现象较为普遍。

In practice , shareholders ' false capital contribution is prevalent .

首先概述了股东虚假出资法律责任的特点。

First , an overview of the legal liability of shareholders of the characteristics of false capital contribution .

外商虚假出资及其刑法制裁论

On Foreign Investors ' Fraudulent Capital Contribution and Its Criminal Sanctions

股东虚假出资对公司债权人的民事责任研究

Research on the Shareholder Invests Falsely to the Company Creditor 's Civil Liability

其次指出股东不应该因虚假出资而丧失股东资格。

Second , that the shareholders should not lose funding because of false eligible shareholders .

首先分析了会计师事务所协助虚假出资的原因和其承担民事责任的性质。

First analyzed the contribution of false accounting firm to assist the cause and nature of its civil liability .

其立法目的在于防止公司设立过滥及虚假出资。

The legislative intention of the article is to prevent the abusive establishment of company and false capital contribution .

首先介绍如何认定虚假出资，包括虚假出资的表现形式和虚假出资的认定要件。

First , how to identify false investment , including investment in the form of false and false identification of elements of funding .

第一部分从股东出资问题入手介绍了虚假出资的概念、特点及产生原因；

Starting with shareholders ' investment , the first section of the dissertation introduces the definition , characteristics and causes of inveracious investment .

其次介绍了我国应对虚假出资的对策，应用包括法律等多种手段来防止虚假出资。

Then introduces the measures of response to a false capital contribution , the application , including legal and other means to prevent false investment .

在现代社会，公司是最主要的市场活动主体，然而在现实生活中虚假出资现象很常见。

In modern society , companies are the main role in the market activities . However , false investment phenomenon is common in real life .

对公司注册资本制度的修订，将会对虚报注册资本罪、虚假出资罪的认定产生不容忽视的影响；

The revision on company ′ s register capital system will substantially effect the finding of the crime of false report register capital and false funding ;

韩国商法上对股份公司虚假出资的规制清末《公司律》和北洋政府时期《公司条例》比较研究

Study on Feigned Contribution in Korean Company Law Comparison Between The Company Law of Later Qing Dynasty and The Company Rule of the Northern Warlords Government

据统计，我国公司资本到位率普遍较低，违反出资义务案件屡见不鲜，层出不穷，其中虚假出资和抽逃出资是最普遍的两种违法形式。

According to statistics , the arrival rate of Chinese corporate capital is generally low ; cases of breach of funding obligation are common and endless .

公司的发起人、股东未交付货币、实物或者未转移财产权，虚假出资的

A promoter or shareholder who does not pay cash or property in kind or does not transfer property rights , so making a false capital contribution

首先阐述了虚假出资现象泛滥的一些原因，其根本原因还是我国立法价值取向上过于强调维护交易安全。

First described the phenomenon of the proliferation of falsified some of the reasons , the fundamental reason or value orientation of too much emphasis on legislation to maintain transaction security .

首先分析了公司法人格否认制度在我国建立完善的客观基础，具体表现为股东利用公司法人格规避债务或合同义务、虚假出资设立有限责任公司、股东与公司人格混同等。

First , to establish the system in an objective basis , the performance for shareholders avoid debts or obligations under the contract , false-funded limited liability company , confuse shareholders and the company .

在公司法实施中暴露的主要问题是发起人虚假出资、控制股东行为不规范、公司人格混同及被滥用现象突出。

The major problems concerning the implementation of the Companies Act of the PRC are false contributions to capital , irregular activities related to the control of shareholders and mixture or abuse of corporate personality .

虚假出资、抽逃注册资本、转移公司财产、逃避法定公司义务等滥用公司法人制度的现象随之出现。这种现象尤其是在市场经济不完善的地区或国家居多。

The phenomena of abusing the corporation system spring out , such as false capital , escaping register capital , moving the company 's property and shifting the responsibility , especially in the countries that market economies are incomplete .

股权分置改革之前，控股股东侵权的表现形式主要有虚假出资与抽逃出资、披露虚假信息、非法占用上市公司资金、利用上市公司担保。

Before the reform of share-merger , the main representation of controlling shareholders ' infringement are mendacious and remove the contribution of capital , disclose mendacious information , take up the found illegality , take advance of the guarantee of listed company .

通过对这几个问题的逐一分析得出的结论，指导实践中具体纠纷的解决。具体来说从主体要件、行为要件以及结果要件三个方面说明虚假出资股东对公司债权人承担赔偿责任的构成要件。

From the three parts which are the main elements , the behavioral elements and results elements to illustrate the elements of compensation liability which the false capital contribution shareholders need to bear . The conclusions which from analyze the top issues ; will guide the dispute resolution practice .

但在公司设立时如果存在股东虚假出资的，就要区分虚假出资是否导致公司设立无效的不同情况，来判断股东（发起人）是否需要对公司债权人承担责任以及责任的范围。

However , under such occasion as it did exist shareholders ' defects of capital contribution , distinguishing respective situations whether they can result in invalid establishment of company is essential , with the aim to judge if shareholders ( promoter ) are bound to assume liability and its scope .

大股东利用占用和转移上市公司资产、恶性关联交易、侵害性股利政策、操纵会计报告和发布虚假信息、虚假出资、增发和配股等手段掠夺中小股东的利益是其隧道行为的主要表现方式。

The major manifestation of tunneling is as follows : Occupy or transfer listed company assets , malicious affiliate transaction , invasive dividend policy , manipulate accounting report and releasing false information , a false capital contribution , secondary offerings and match stock and the like .