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论公司注册代垫资金的司法解释及法律适用
引用本文:姚维振.论公司注册代垫资金的司法解释及法律适用[J].阜阳师范学院学报(社会科学版),2013(2).
作者姓名:姚维振
作者单位:安徽机电职业技术学院,安徽芜湖 241000
摘    要:《公司法解释(三)》第15条明确规定了公司注册代垫资金第三人承担连带责任,该第三人承担连带责任的基础是他和发起人共同实施了对公司财产的侵权行为。垫资第三人承担连带责任的范围是抽回资金的本息范围,在追究垫资第三人责任时要看行为是否符合主、客观要件,主观要件是第三人和发起人有明确约定抽回垫资偿还,客观要件是发起人实际抽回出资偿还垫资人并不能补足出资。

关 键 词:公司注册  垫资  连带责任

The Judicial Interpretation of Advance Captial in the Company Registration and Its Legal Application
Abstract:It is clearly defined that the third person who gives advance money for company registration shall bear joint responsibility in the Article Fifteenth in the Interpretation of Company Law(three),the basis of which is that the third personand the promoter jointly offend the benefits of the company.The joint responsibility scope is the fund and interest range that is drawn back and repaid.Accountability should conform to the subjective and the objective factors.The subjective factor is that the third person and the promoter have clear agreement to withdraw the money.The objective factors are that the promoter has drawn back the funds and repaid the third person,and the promoter can not compensate for the funds.
Keywords:Company registration  Advance capital  Joint responsibility
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