1、對外經濟貿易大學碩士學位論文論以債權對公司出資姓名：李廣俊申請學位級別：碩士專業(yè)：法律指導教師：李莘20080401II Abstract Compared with previous version, the newly revised Company Law of China (2005) made significant changes on the requirement of non-currency contributio

2、ns: enlarging the listed forms of contribution and setting the general criterion for non-currency contributions, namely eligible for evaluation by currency and transferability. Except currency, material objects, intel

3、lectual property rights and land-use rights, the new Company Law provides flexible requirements of capital contribution, which may suggest that contributions in the forms of creditors’ and shareholders’ rights are eli

4、gible. However, the new Company Law does not state clearly that creditors’ rights are eligible contribution, though that form can be found in company law practice. In order to widen the forms of contribution and encou

5、rage investment, it is necessary to discuss the rationality and feasibility of creditors’ rights as contribution. Foreign scholars have made in-depth research on non-currency contribution, and creditors’ rights have

6、been accepted as eligible contribution in both theory and practice. Recently, Chinese scholars also began to pay attention on creditors’ rights and other forms of contributions. This paper has five Chapters in three

7、parts including introduction, main text and conclusion, with Chapter Two, Three and Four in the main text. In Chapter Two, the author explores the concept of creditors’ rights as contribution, its theoretical ground

8、and the feasibility of two types of creditors’ rights as eligible contribution. In Chapter Three, the author examines other countries’ regulations on creditors’ rights as capital contribution, which will provide invalu

9、able reference for our company law. In Chapter Four, the author advances some suggestions on perfecting Chinese legal system of creditor’s rights as capital contribution and points out that our company law should care

10、fully permit creditors’ rights as contribution and add protective rules to guarantee the smooth running of company law. The proposed protective rules are as follows: review of creditors’ rights to be used as contributi

11、on, restrictions on the company receiving contribution, investors’ liability of statutory guarantee and proportion and procedure of creditors’ rights as contribution. Rational rules of creditors’ rights as contributio

12、n can facilitate investors’ investment while keep stable of company’s capital and protect the interests of corporate creditors. Keywords: forms of contribution, creditor’s rights as capital contribution, protective r