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股东在履行自己的现金出资义务后,公司将收到的股金用于购买该股东的知识产权,在这种情况下,股东并非是现金出资,而是知识产权出资,是一种隐性知识产权出资行为。隐性知识产权出资规避了强制性的法律规定,可能会违反股东平等原则,给公司和其他股东的利益造成损害。从保证资本真实和保护债权人利益的角度出发,应当对隐性知识产权出资行为予以立法规制,而欧美等国较为完善的隐性知识产权出资制度及信义义务制度,值得我们借鉴。
Shareholders to fulfill their own cash contribution obligations, the company will receive the shares used to purchase the shareholders of intellectual property, in this case, the shareholders are not cash contributions, but the intellectual property investment is a tacit knowledge Property investment behavior. Hidden intellectual property funds to evade the mandatory legal provisions may violate the principle of equality of shareholders, the interests of the company and other shareholders damage. From the perspective of guaranteeing the true capital and protecting the interests of creditors, we should legislate for the investment of tacit intellectual property, while the more perfect system of tacit intellectual property investment and the obligation of faith in Europe and America deserve our reference.