虚报公司资本与虚假出资行为本不应去罪化

虚报公司资本与虚假出资行为在此次《公司法》修改后依然会存在,而且可能更加泛滥。"两虚"行为是具有可谴责性的不道德行为;侵害登记机关的管理秩序,威胁公司债权人权益、交易安全,社会危害性不容小视。尽管理论上对于"两虚"行为的处罚规定存在质疑,但这些质疑尚不足以推翻一种已运行近二十年并且具有一定的理论和实践基础的制度。此次公司法修改并未就有关争议给出确定性结论。我们在解决争议前本不应让虚报公司资本与虚假出资行为去罪化。

Illegality of False Capital Declaration and Fictitious Investment in Corporations Should not have been Removed

False capital declaration and fictitious investment in corporations will still exist, and probably become more common after the recent revise of China Corporation Act. These acts are immoral and should be condemned. They cause damage to registration office＇s work and threat to benefits of companies＇ creditors and the safety of transaction, which means we should avoid underestimating the hazards to society result from them. Doubt about the rules punishing these behaviors has been brought about, it is not, however, convincing enough to abolish these rules that has been operating for almost twenty years and have foundation in theory and practice. This round of revise in Corporation Act does not afford any definitive conclusion for the dispute. We should keep our self-restrain in removing illegality from false capital declaration and fictitious investment in corporations.