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出资作为公司资本制度的重要内容,对于形成公司资本和支撑公司经营有基础性的作用。出资的具体形式直接决定着公司资本的构成,影响着公司资本的确定和维持。由于债权出资具有一定的特殊性,而我国对于出资形式的选择又一直比较谨慎,所以其一直被排除在法定出资形式之外。但是,在当前市场经济日渐成熟的背景下,对于效率的追求开始占据核心地位,放松对于出资形式的限制成为公司法发展的需要。在这样的时代背景下,深入研究债权出资的特殊性、可行性及其法律规制,对于我国公司法理论和实践的发展具有重要意义。
Capital contribution as an important part of the company’s capital system for the formation of corporate capital and support the company’s business has a fundamental role. The specific form of contribution directly determines the composition of the company’s capital, affecting the company’s capital to determine and maintain. Because of the particularity of creditor’s rights capital contribution, and our country’s choice of capital contribution has been more cautious, so it has been excluded from the legal form of investment. However, with the current market economy maturing, the pursuit of efficiency has begun to occupy a central position. The relaxation of restrictions on the form of investment has become a need for the development of the Company Law. Under such a background, it is of great significance for the development of the theory and practice of corporate law in our country to study in depth the particularity, feasibility and legal regulation of the contribution of debt.