规避非货币出资程序行为法律责任探究

法律规避(evasion of law)本是一个国际私法中的概念，其原意是指当事人故意制造一种连结因素，以避开本应适用的准据法，而使对自己有利的法律得以适用的行为。①在公司法中也有类似的概念如规避非货币出资程序行为。这是指:在设立公司过程中，股东先采用货币出资方式，然后再

The Legal Obligation of Evasion of the Procedure Concerning Non-Capital Contribution

This article aims to explore several legal issues that are associated with the evasion of the procedures concerning non-capital contribution. It first analyzes the damage along with the causes that breed the evasion act. Subsequently, the legal nature and the legal liabilities of the evasion will be discussed. At the end of the article, it probes into the matter regarding the burden of proof. The primary view involved is: acts of evasion will certainly cause harm to the principle of sufficient capital contribution and therefore this kind of conduct should be prohibited through going after the legal obligation of the acting shareholders as well as other people liable for that.