谈股东商誉出资的几个法律问题

法律上的商誉是指商主体拥有的，以营业之整体为载体，能够为其带来超额利润收益的不可确指的无形财产。在资本经营观与公司契约观下，商誉作为股东的一种出资形式具有充足的正当性，其在适格性上的某些缺失只能成为立法上对其予以补足的根据而非禁止的根据。同时，也必须考虑到商誉出资的特殊性及其风险，并从为公司契约提供合同范本与漏洞弥补的立场出发，寻求对其风险的法律控制。

On Legal Problems of Goodwill as Capital Component

In the legal sense,goodwill refers to unfixed intangible property which belongs to the business entity and takes overall business as a carrier to bring the excess profits.According to capital operating and corporate contract theory,goodwill is capable of being justified as capital component,and its defect in eligibility should be regarded as a legislative reason better to supply it than to forbid it.Meanwhile,we should take its peculiarity into consideration and try to control its risk on a legal basis by giving an example and providing a supplement to the corporate contract.