论虚假出资、抽逃出资罪客观要件-毕业论文.docVIP

摘  要 虚假出资、抽逃出资罪，是指公司发起人、股东违反公司法的规定未交付 货币、实物或未转移财产权，虚假出资，或者在公司成立后又抽逃其出资，数 额巨大、后果严重或有其他严重情节的行为。 公司法对注册资本的缴纳期限、首次出资、出资方式、出资交付方式、注 册资本稳定性等方面都作了规定，而虚假出资、抽逃出资行为正是违反了这些 规定，因而具有违法性。 虚假出资，指“无代价而取得股份”，具有明显的欺诈性。虚假出资在实践 中有不同的表现形式。其常见形式包括未交付货币、实物，未转移产权，高价 作估等，另外以贷款或借款冲抵现金出资，低价作估，国家工作人员接受“权 力股”等几种情形需要具体讨论。此外，应将虚假出资同虚报注册资本区别开 来。 抽逃出资，是指公司的发起人或股东，在公司成立后，违反公司法的规定 又从公司内抽回自己出资额的全部或一部分的行为。其在实践中的表现形式多 种多样，但它们都表现为公司的发起人或股东在公司成立后，违反公司法的规 定，将所缴纳的出资暗中撤回，且仍然保留股东身份和原有的注册资本额和出 资数额。应当严格区分抽逃出资行为和相关合法行为以及犯罪行为。对于抽逃 出资后又改正的行为也应认定为成立抽逃出资。 构成本罪还应达到数额巨大、后果严重的程度或有其他严重情节。司法解 释对于数额巨大、后果严重的程度或有其他严重情节的解释不合理，应该重新 进行解释。 关键词：虚假出资 抽逃出资 虚报注册资本 I ABSTRACT False investment, drawing-back investment crime, is a companys initiator or shareholder who, in violation of the provisions of the Company Law, makes a false investment in the method of not delivering currency, material objects or not transferring property rights, or draws back the huge capital after a company is established, the consequences could be serious or other serious crimes act. The law of corporation has made the stipulation to the registered capital payment deadline, invest-ed for the first time, aspects and so on investment way, investment payment way, registered capital stability. False investment, draw-back investment has violated these stipulations, thus had criminal illegal .But, these stipulations had been established the ether multi-limits to the company, disadvantageous economical development, and become the capital important reason of false investment, draw-back investment. The false investment and drawing-back investment is the important performance of the crime objective aspect. The so-called false investment means to get the stock without the price, so it’s obvious fraudulent. The performance is as follows: the companys initiator or shareholder deliver currency without according to the provisions of the Company Law, especially when delivering currency in material objects, industrial property, non-patent technology, and land use rights