首页|基于《公司法》修订对资产评估若干问题的思考

基于《公司法》修订对资产评估若干问题的思考

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从公司的注册登记、改制重组,到公司设立后的增资扩股、股权转让,再到公司的结业清算,几乎每一个环节都可能离不开资产评估师的参与.新修订的《公司法》从诸多方面对公司资本制度进行了完善,进一步明确了股东及董、监、高等各方权利和义务,这些修订带给资产评估师诸多启示.文章通过对新《公司法》可能涉及资产评估业务的相关条款的梳理,分析实缴期限变化、非货币财产出资、异议股东回购请求权等多个方面的变化对评估业务及评估要素的影响,对非货币财产出资业务以及如何理解并恰当估算公司回购股权"合理的价格"等几方面提出我们的思考、分析和建议,希望通过认真学习、深刻领会新《公司法》的基本要义和精神实质,以期在服务于公司相关经济行为时能够提供满足新《公司法》要求的、更加规范的评估专业服务.
Thoughts on Certain Issues of Assets Appraisal Based on the Revised Company Law
From company registration,restructuring,and reorganization,to capital increase or share transfer after the establishment of the company,to the liquidation of the company,the participation of asset appraisers may be indispensable in almost every aspect.The newly revised Company Law has improved the company capital system in many aspects and clarified the rights and obligations of shareholders,directors,supervisors,and other parties.These revisions have brought asset appraisers a lot of insights.The article analyzes the impact of the changes in the paid-in period,the contribution of non-monetary property,and the right of dissenting shareholders to request for repurchase on the appraisal business and appraisal factors by sorting out the relevant provisions of the new Company Law that may involve the asset appraisal business.It proposes our views on the business of contribution of non-monetary property and how to understand and appropriately estimate the"reasonable price"for the repurchase of equity by the company.We put forward our thoughts,analysis,and suggestions in several aspects,hoping that through careful study and deep understanding of the basic essence and spiritual essence of the new Company Law,we can provide more standardized appraisal professional services to meet the requirements of the new Company Law when serving the relevant economic behaviors of the Company.

The New Company LawCapital contribution of non-monetary propertyCapital contribution periodAssets appraisal

岳修奎、沈琦、丁青超

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中联资产评估集团有限公司江苏分公司,江苏南京 210004

中联资产评估集团有限公司,北京 100032

公司法 非货币财产出资 出资期限 资产评估

2024

中国资产评估
中国资产评估协会

中国资产评估

CSTPCDCHSSCD
影响因子:0.164
ISSN:1007-0265
年,卷(期):2024.(3)