公司实物用益出资初论

公司的出资分为移转出资和用益出资。移转出资是以财产的本体出资,用益出资是以财产的用益权能出资,是为公司设立用益债权的行为。用益债权是公司的责任财产。用益出资包括实物的用益出资和其他财产的用益出资。对于实物用益出资,我国《公司法》使用了"实物"的术语。所谓实物,即民法上的物(有体物)。对公司实物用益出资有适格的要求,用益物应当交付给公司占有。实物用益出资,物的用益权能转化为股权。我国公司立法对实物用益出资的规定并不明确,应当加以改进。

On Company's In-kind Contribution with the Usufruct

Company’s contribution is divided into contribution with remittance and contribution with usufruct.Contribution with remittance is the investment with property body and contribution with usufruct is the investment with usufructuary right of property,which sets up the usufructuary claim for the company.Usufructuary claim is the responsibility property of the company.Contribution with usufruct includes investment with usufruct of material objects and investment with usufruct of other properties.In this paper,the contribution with usufruct is the investment with usufruct of material objects.The Company Law in China uses the term of "material objects",the so-called in-kind,i.e.the matter in civil law(physical objects).There are eligibility requirements for company’s contribution with usufruct of material objects.To be specific,the material objects with usufruct should be delivered to the company’s possession.So the usufruct is transferred into stock right.China’s legislation is not clear on in-kind contribution with the usufruct,which should be improved.