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公司股东出资是各国公司法都无法回避的一个问题,股东的出资及其方式,不仅关系到公司的设立,关系到债权人和现有股东利益的保护,甚至还涉及到整个社会的效益和交易秩序问题。所以在法律上对出资及其方式予以合理的规定,就显得尤为重要。
The contribution of shareholders is a problem unavoidable for company law in all countries. The contribution of shareholders and their methods not only relate to the establishment of the company, but also to the protection of the interests of creditors and existing shareholders, and even the efficiency and transaction order of the whole society problem. Therefore, it is especially important that the legal provisions on fund-raising and its methods should be made reasonable.