论虚报注册资本罪违法性评价标准的改变

发布时间：2018-06-26 22:53

本文选题：注册资本 + 违法性评价　；参考：《河南社会科学》2007年04期

【摘要】：修订后的《公司法》将公司注册资本一次性足额缴纳制度改变为分期缴纳制度,引起公司设立时虚报注册资本行为违法性评价标准的改变。注册资本形成制度的改变也改变了《刑法》第一百五十八条虚报注册资本罪社会危害性评价标准,如果不及时修订《刑法》第一百五十八条和相关的追诉标准,无法实现国家对市场主体管理秩序行为的刑法保护。
[Abstract]:The revised Company Law changed the system of full payment of company's registered capital in one time to the system of payment by installment, which caused the change of the evaluation standard of illegal behavior of false statement of registered capital when the company was established. The change of the system of registered capital formation has also changed the evaluation standard of the social harmfulness of the crime of false reporting of registered capital in Article 158 of the Criminal Law. If the article 158 of the Criminal Law and the relevant standards of prosecution are not amended in time, It is impossible to realize the criminal law protection of the administrative order of the market subject.
【作者单位】：河南财经学院法学院
【分类号】：D924.3

【共引文献】