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出资是公司获得独立人格的必备法律要件,是公司债务的担保,也是股东承担有限责任的物质前提,因此,出资义务是股东最基本、最重要的义务。从立法最初设想来说,股东完全出资是取得股东资格的条件,股东在出资范围内行使权利、承担义务。但现实操作中不可能如此尽善尽美,为鼓励公司的发展,立法需要赋予股东更多的出资方式和
Contributions are the necessary legal requirements for the company to acquire independent personality, the guarantee for corporate debt, and the material premise for shareholders to assume limited liability. Therefore, contribution obligation is the most basic and important obligation of shareholders. From the initial idea of the legislation, the shareholders’ complete capital contribution is the condition for obtaining shareholder qualification. Shareholders exercise their rights and obligations within the scope of capital contribution. However, the actual operation can not be so perfection. In order to encourage the development of the company, the legislation needs to give shareholders more ways to contribute and