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各国立法普遍允许商誉(Goodwill)出资。而就此问题,目前我国学界并没有形成统一意见,也没有被我国公司法采纳。本文将探讨商誉如何出资,才能既实现其获取超额利润的目的,又防止不当法律规制可能产生的弊端。一、商誉作为现物出资的适格性现物出资,指发起人和新股认购人以向公司交付金钱以外的出资换取股权的出资方式。现物很容易被过高估价,损害公司及其他股东和债权人的利益,因此,各国公司法对现物出资都规定有相应的保证措施。一般将现物出资的标准概括为这样五个方面:确定性、现存性、价值评估可能性、有益性及独立转让性。
National legislation generally allows Goodwill to contribute. However, at present, there is no unified opinion in China’s academic circles and it has not been adopted by our company law. This article will explore how goodwill can be funded in order to achieve both its purpose of obtaining excess profits and the possible disadvantages of inappropriate legal regulation. First, goodwill as an investment in the current fitness of the current investment, refers to the promoters and new subscribers to the company to deliver money other than money in return for equity investment. Goods are easily overvalued, damaging the interests of the company and other shareholders and creditors. Therefore, the corporate law of each country stipulates that there is a corresponding guarantee measure for the current investment. In general, the criteria for investing in cash are summarized as follows: certainty, existentiality, possibility of value assessment, profitability and independent transferability.