股东商誉出资的可行性分析

随着经济的发展，商誉在公司企业的经营中起着越来越重要的作用，可法律却漠视这些经济现象。即使是令人欢欣鼓舞的新公司法的出台也没改变这一现状，新公司法明确规定商誉不得用作出资。商誉不得用作出资是由商誉自身的特点决定的，正是因为其自身特点从而使得商誉估价困难，导致注册资本不实。事实上，商誉出资并不必然导致注册资本不实，反而在一定程度上体现了公司法的自由、效率等价值。因此，商誉可以用作出资。

On the Feasibility of Shareholders Investment by Goodwill

Along with the development of economy, Goodwill plays a more and more important role in corporation and company management. Law, however, ignores the economic phenomenon. Even the exciting newly revised Company Law does not make any change, and it definitely prohibits Business Reputation to be invested. Goodwill may not be used for self-funded by itselves characteristics which makes goodwill valuation difficult and registered capital not true. In fact, goodwill does not necessarily lead investor false registered capital, but to a certain extent, reflects the Company Law of freedom and efficiency value. Therefore,goodwill can be used for financing.