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新《公司法》修正案与现行《刑法》在很多经济犯罪的相关法律条文上产生矛盾,部门法之间发生脱节。特别是针对注册资本的修改,将实缴制改为认缴制,注册资本的法定化减弱甚至消失,引发社会对“虚报注册资本罪”是否能够继续适用的讨论。一方面虚报注册资本罪依旧存在,公司的股票持有人和实际经营者仍然存在虚报资本的不良目的和具体的虚报行为。另一方面修正案给该罪的犯罪认定、实际应用和行政监督带来了不可忽略的挑战。
The new “Company Law” amendment and the existing “Criminal Law” in many economic crimes related to the provisions of the law on the conflict, there is a disconnect between the departmental law. Especially for the amendment of registered capital, the actual payment system will be changed to subscription system, and the statutoryization of registered capital will diminish or even disappear, triggering a discussion on whether the society can continue to apply the “false registered capital crime”. On the one hand, the crime of false registered capital still exists, and the shareholders and actual managers of the company still have the bad purpose of false capital and the specific false report. On the other hand, the amendments bring indisputable challenges to the criminal identification, practical application and administrative supervision of the crime.