公司法实践中,出资者瑕疵出资现象(包括实体与程序上)普遍存在,由此引来的纠纷也颇多,特别是出资者的资格认定,股权转让合同的效力以及工商登记的效力等问题,司法实践中争议较大。出资瑕疵现象涉及复杂的公司法基本原理,应当根据不同情况,确认其不同的效力与责任,公平保护民事主体的合法权益。 In the practice of corporate law, the contributory flawed contribution of investors (including entity and procedure) is widespread, resulting in many disputes, in particular, the qualifications of investors, the effectiveness of equity transfer contracts and the effectiveness of business registration There is much controversy in judicial practice. Funding flaw involves complex basic principles of corporate law, should be based on different circumstances, to confirm its different effectiveness and responsibility, fair protection of the legitimate rights and interests of civil subjects.