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我国2005年《公司法》修订后,扩大了公司出资的形式,但并没有明确将债权规定为法律允许作为出资的非货币财产。而实践中已经出现了将债权作为公司出资的情况,理论界和实务界也在积极倡导债权出资的合法化。因此,如何在借鉴国外优秀的法律理念的基础上,完善债权出资的具体法律规则,为投资者创造机会的同时更有效地保护债权人的合法权益,就成了目前我国公司法亟待解决的问题。
After the revision of the Company Law of 2005 in our country, the form of contribution of the Company has been expanded. However, the claim of debt has not been clearly stipulated as the non-monetary property that the law allows as contribution. In practice, creditor’s rights have emerged as the company’s contribution to the situation, theorists and practitioners are also actively advocating the legalization of debt financing. Therefore, how to perfect the specific rules and regulations of creditor’s rights contribution on the basis of drawing on the outstanding legal concepts abroad has become an urgent problem to be solved in our country’s corporate law nowadays when investors create opportunities and more effectively protect the legitimate rights and interests of creditors.