虛報公司資本與虛假出資行為本不應去罪化

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

虛報公司資本與虛假出資行為在此次《公司法》修改後依然會存在，而且可能更加泛濫。“兩虛”行為是具有可譴責性的不道德行為；侵害登記機關的管理秩序，威脅公司債權人權益、交易安全，社會危害性不容小視。盡管理論上對於“兩虛”行為的處罰規定存在質疑，但這些質疑尚不足以推翻一種已運行近二十年並且具有一定的理論和實踐基礎的制度。此次公司法修改並未就有關爭議給出確定性結論。我們在解決爭議前本不應讓虛報公司資本與虛假出資行為去罪化。

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.