出资制度中的立法价值取向分析

本文从立法价值取向角度对公司出资制度中法定资本金与验资制度及交易安全与经济效率的冲突和协调等方面进行了分析，指出我国现行出资制度立法过分强调了交易安全，而忽视了经济效益。但建立在这种资本信用上的出资制度并没有达到保障交易安全的目标，因此应当转向建立资产信用，关注经济效益的新定位。

A Study on Value Orientation in Legislation of Capital Formation

s: This paper is about philosophy reflection upon the capital formation. Judging from the history, trade safety and economic efficiency are two basic value orientations. The paper focuses on each embodiment in the capital formation and analyzes the disadvantages. The authors also point out the fault in Chinese legislation. Understanding the relation between them is useful for rational rest ruction of the Chinese corporation law. We should transform to establish the assets credit and pay attention to the new orientation of economic efficiency.