Research On Investment In Kind Of Company

The corporate capital is the basic factor for the establishment of the company，it’salso material support in operating activities and assuming responsibility, the corporatecapital which is contributed by shareholders have large meaningful. The compositionof the corporate capital depends on the form of investment and the implementation ofinvestment. Investment in kind is one of the form of investment, it’s an independentform of investment compared with investment in cash, it’s not the replacement of theinvestment in cash but an independent method of investment which is juxtaposed withthe investment in cash. With the development of market eonomy in China investmentin kind is widely applied to corporate practice and establishment and operations of thecompanies. It’s importance in the corporate capital system also becomes increasinglyapparent. On one hand it can make social natural resources as much as possible to beutilized to achieve the best configuration, on the other hand it also saves transactioncost，and promotes and encourages investment, make the establishment of thecompany easier, Besides it is also related to the shareholders’ rights and interestsdistribution, which influences a lot on the interest of the company and the creditors, ithas great significance to the development of the company, society and economy.The text is divided into four parts. In first part I introduce the concept ofinvestment in kind, investment in kind is the thing of the civil law to investment,analysis the difference between investment in kind and investment in cash and disscuss its characteristics in theory, the contribution of the subject matter shouldmeet four elements including specificality, realistic existence， evaluating thepossibility and transferability，but benefit for company isn’t one of the elements. Inthe second part we can conclude the evaluation of contribution in kind is made byassessment agency in China compared with other countries, then analysis publicityand examination after the evaluation of contribution in kind, introduce the capitalverification system in China and its flaw. The third part analyze the classification ofthe flaws which happen in the situation of investment in kind, then conclude that theshareholders who have not performed the duty of investment should bear theresponsibility to the company, the creditors of the company and the shareholderswho have invested. The fouth part put forward the improvement of the syetem ofinvestment in kind, reform the evaluation of contribution and capital verification andenhance the responsibility of shareholders who have not performed the duty ofinvestment, we can transform the subject of evaluation, improve the system ofpublicity and examination, cancel the system of the capital verification，besides weshould improve regulation in the loss of rght and disregard of corporate personality sothat we can protect the rights and interests of the company, the shareholders who haveinvested and creaditors better.