Shareholders Analysis Of The Law Of Non-cash Contribution

Non-cash contribution means the contribution invested into the company is the property except cash. As one kind of contribution forms, it is paratactic to the cash contribution. Cash contribution and non-cash contribution are both running fundamental role in the process of capital assembling. In past years, with the development of technology and economy, more and more shareholders invest the non-cash capital to establish companies, and the problems caused by the non-cash contribution attract more and more attention. In this situation, the study of the non-cash contribution system becomes more meaningful.The thesis first describes the conception,character and the necessity of non-cash contribution.In the second chapter, on the basis of reviewing several countries' or areas' non-cash contribution constitutions, it analyses some academic issues on non-cash contribution, including who can invest non-cash properties to the company; the qualification and the area of the non-cash contribution's object. It expounds upon theories of "four prerequisites" and "five prerequisites" about this criterion at present. Then the author focuses on the regulatory measures regulating the probable illegal conducts in physical contribution, such as declaration, prosecution, asset evaluation, verification, etc. The thesis also discusses the problem of hidden physical contribution. At the same time, by reviewing the non-cash contribution system in Chinese company law, it puts on some legislative suggestion about innovating and perfecting this constitution.In the third chapter, the thesis discusses several questionable objects of non-cash contribution, such as intellectual property right, share, creditor's right and work. It also suggests establishing or improving the corresponding regulation of our company law, such as the information's disclosure, the financial and accounting rules to protect the creditors.