The Research Of Claims As A Company's Asset

Debt assets investment, is one of the investment form, refers to the creditors of the company or a third one using their debt assets as the capital contribution to invest to a company. In the latest revised Company Law of the People's Republic of China, the form of investment as company funding is expanded. But Chinese law does not stipulate explicitly that the debt assets can be invested to the company yet. On the current domestic practice, based on the reform of the state-owned enterprises and debt settlement, the using of debt assets investment is still conservatism, especially on the debt of third one to invest to a limited company. So I consider that we should establish a whole system of debt assets investment on the status now, to perfect our current using fuzzy law.The whole paper include four parts: 1, Summary concept of debt assets investment; 2, Theoretical basis of debt assets investment; 3, The legal status of debt assets investment; 4, The risk and measurement of debt assets investment.