浅论债权出资及其风险防控

随着公司资本制度的发展，债权可否作为向公司出资的形式之一，学界颇有争议。而我国新《公司法》对其的规定过于原则性，又使得债权出资存在一定的缺陷和风险。在对债权出资的可行性进行了详尽的分析后可知，债权出资不仅有着深厚的理论支撑，而且在各国立法实践上也是屡见不鲜的。因此，应该从真实性、过程性及实现性三方面着手，降低债权出资的风险。

On Creditor's Rights as a Capital Contribution and Its Risk Prevention and Control

This article carries out a detailed analysis of the feasibility of creditor＇ s rights as a capital contribution, and argues that creditor＇ s rights investment not only has deep theory support, but is also common in legislative cases for different countries. On this basis, this article also makes a meticulous analysis of risks associated with creditor＇ s rights investment, and PrOPoses corresponding risk control measures.