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《公司法》对注册资本的过分倚重以及对违反出资义务法律责任规定的疏漏,使整个社会长期以来对“资本”的担保功能存在误解的同时,却很难通过法律手段对虚假出资、出资不实、抽逃出资等违反出资义务的行为进行有效遏制。在实践中,违反出资义务的情况极为普遍,公司与股东、股东与股东、股东与其他出资人、公司债权人与公司之间的诉讼纠纷经常因此而起。总结我国公司法实践,借鉴发达国家和地区的经验,改进我国有关违反出资义务法律责任的规定,尤为必要。
The excessive reliance on the registered capital of the Company Law and the omission of the legal liability for breach of the contribution obligation make the whole society misunderstand the guarantee function of “capital” for a long time, while it is very difficult for the society to make false investment through legal means and not to contribute In fact, the withdrawal of funds and other violations of the funding obligation to effectively curb. In practice, it is extremely common for breaches of funding obligations, often resulting in litigation disputes between companies and shareholders, shareholders and shareholders, shareholders and other funders, corporate creditors and companies. It is especially necessary to summarize the practice of our country’s corporate law, learn from the experience of developed countries and regions and improve our country’s legal liability for violations of the funding obligation.