全國人民代表大會常務委員會

中華人民共和國主席令（八屆第41號）

《全國人民代表大會常務委員會關于懲治違反公司法的犯罪的決定》已由中華人民共和國第八屆全國人民代表大會常務委員會第十二次會議于1995年2月28日通過，現予公布，自公布之日起施行。

中華人民共和國主席 江澤民
1995年2月28日


全國人民代表大會常務委員會關于懲治違反公司法的犯罪的決定(附英文)

（1995年2月28日第八屆全國人民代表大會常務委員會第十二次會議通過 1995年2月28日中華人民共和國主席令第四十一號公布 1995年2月28日施行）

為了維護社會經濟秩序，保護公司的合法權益，懲治違反公司法的犯罪行為，對刑法作如下補充規定：
一、申請公司登記的人使用虛假證明文件或者采取其他欺詐手段虛報注冊資本，欺騙公司登記主管部門，取得公司登記，虛報注冊資本數額巨大、后果嚴重或者有其他嚴重情節的，處三年以下有期徒刑或者拘役，可以并處虛報注冊資本金額百分之十以下罰金。
申請公司登記的單位犯前款罪的，對單位判處虛報注冊資本金額百分之十以下罰金，并對直接負責的主管人員和其他直接責任人員，依照前款的規定，處三年以下有期徒刑或者拘役。
二、公司發起人、股東違反公司法的規定未交付貨幣、實物或者未轉移財產權，虛假出資，或者在公司成立后又抽逃其出資，數額巨大、后果嚴重或者有其他嚴重情節的，處五年以下有期徒刑或者拘役，可以并處虛假出資金額或者抽逃出資金額百分之十以下罰金。
單位犯前款罪的，對單位判處虛假出資金額或者抽逃出資金額百分之十以下罰金，并對直接負責的主管人員和其他直接責任人員，依照前款的規定，處五年以下有期徒刑或者拘役。
三、制作虛假的招股說明書、認股書、公司債券募集辦法發行股票或者公司債券，數額巨大、后果嚴重或者有其他嚴重情節的，處五年以下有期徒刑或者拘役，可以并處非法募集資金金額百分之五以下罰金。
單位犯前款罪的，對單位判處非法募集資金金額百分之五以下罰金，并對直接負責的主管人員和其他直接責任人員，依照前款的規定，處五年以下有期徒刑或者拘役。
四、公司向股東和社會公眾提供虛假的或者隱瞞重要事實的財務會計報告，嚴重損害股東或者其他人利益的，對直接負責的主管人員和其他直接責任人員，處三年以下有期徒刑或者拘役，可以并處二十萬元以下罰金。
五、公司進行清算時，隱匿財產，對資產負債表或者財產清單作虛偽記載或者在未清償債務前分配公司財產，嚴重損害債權人或者其他人利益的，對直接負責的主管人員和其他直接責任人員，處五年以下有期徒刑或者拘役，可以并處二十萬元以下罰金。
六、承擔資產評估、驗資、驗證、審計職責的人員故意提供虛假證明文件，情節嚴重的，處五年以下有期徒刑或者拘役，可以并處二十萬元以下罰金。
單位犯前款罪的，對單位判處違法所得五倍以下罰金，并對直接負責的主管人員和其他直接責任人員，依照前款的規定，處五年以下有期徒刑或者拘役。
七、未經公司法規定的有關主管部門批準，擅自發行股票、公司債券，數額巨大、后果嚴重或者有其他嚴重情節的，處五年以下有期徒刑或者拘役，可以并處非法募集資金金額百分之五以下罰金。
單位犯前款罪的，對單位判處非法募集資金金額百分之五以下罰金，并對直接負責的主管人員，依照前款的規定，處五年以下有期徒刑或者拘役。
八、國家有關主管部門的國家工作人員，對不符合法律規定條件的公司設立、登記申請或者股票、債券發行、上市申請，予以批準或者登記，致使公共財產、國家和人民利益遭受重大損失的，依照刑法第一百八十七條的規定處罰。
上級部門強令登記機關及其工作人員實施前款行為的，對直接負責的主管人員依照前款規定處罰。
九、公司董事、監事或者職工利用職務上的便利，索取或者收受賄賂，數額較大的，處五年以下有期徒刑或者拘役；數額巨大的，處五年以上有期徒刑，可以并處沒收財產。
十、公司董事、監事或者職工利用職務或者工作上的便利，侵占本公司財物，數額較大的，處五年以下有期徒刑或者拘役；數額巨大的，處五年以上有期徒刑，可以并處沒收財產。
十一、公司董事、監事或者職工利用職務上的便利，挪用本單位資金歸個人使用或者借貸給他人，數額較大、超過三個月未還的，或者雖未超過三個月，但數額較大、進行營利活動的，或者進行非法活動的，處三年以下有期徒刑或者拘役。挪用本單位資金數額較大不退還的，依照本決
定第十條規定的侵占罪論處。
十二、國家工作人員犯本決定第九條、第十條、第十一條規定之罪的，依照《關于懲治貪污罪賄賂罪的補充規定》的規定處罰。
十三、犯本決定規定之罪有違法所得的，應當予以沒收。
犯本決定規定之罪，被沒收違法所得，判處罰金、沒收財產，承擔民事賠償責任的，其財產不足以支付時，先承擔民事賠償責任。
十四、有限責任公司、股份有限公司以外的企業職工有本決定第九條、第十條、第十一條規定的犯罪行為的，適用本決定。
十五、本決定自公布之日起施行。

Decision on Punishment over Crimes against the Company Law

(Adopted at the 12th Session of The standing Committee of The 8thNational People's Congress and promulgated on February 28, 1995)

Whole document
Decision on Punishment over Crimes against the Company Law
(Adopted at the 12th Session of The standing Committee of The 8th
National People's Congress and promulgated on February 28, 1995)
With a view to maintaining the social and economic order, protecting
the legal rights and interests of a company, punishing the crimes against
the company Law, the following provisions are formulated as a supplement
to the Criminal Law.
Article 1
Anyone who falsely reports the registered capital of a company when
applying for registration to the competent authorities by using fake
certificate documents or taking other fraudulent methods to acquire the
registration of the company, if to a huge amount, resulting in a serious
consequence or other grave effects, shall be sentenced to less than 3
years' imprisonment or criminal detention, and may, together, be fined
amounting to no more than 10 percent of the registered capital falsely
reported.
The unit applying for registration, who commits the offence provided
for in the preceding paragraph, shall be fined amounting to less than 10
percent of the registered capital falsely reported; the person(s) directly
in charge and others directly obliged shall be sentenced to less than 3
years' imprisonment or criminal detention in accordance with the
provisions stipulated in the preceding paragraph.
Article 2
The promoters, shareholders of a company who, in violation of the
Company Law, do not deliver the currencies or property in kind or do not
effect the transfer of property rights, falsely deliver the capital
contributions or withdraw the capital contributions after the company has
been established, if to a huge amount, resulting in a serious consequence
or other grave effects, shall be sentenced to less than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to less than 10 percent of the capital falsely delivered or withdrawn.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 10 percent of the capital
falsely delivered or withdrawn by the unit; the person(s) directly in
charge and others directly obliged shall be sentenced to less than 5
years' imprisonment or criminal detention according to the provisions
stipulated in the preceding paragraph.
Article 3
Anyone who issues stocks or corporate bonds by making up fake
prospectus, share subscription applications or corporate bond offer
procedure, if to a huge amount and resulting in a serious consequence or
other grave effects, shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than 5 percent of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph, shall be fined amounting to less than 5 percent of the fund
illegally raised; the person(s) directly in charge and others directly
obliged shall be sentenced to no more than 5 years' imprisonment or
criminal detention according to the provisions stipulated in the preceding
paragraph.
Article 4
If a company provides the shareholders and the solo public with a
false financial and accounting report or conceals important information in
its financial and accounting report, thus seriously infringing upon the
interests of shareholders or others, the person(s) directly in charge and
others directly obliged shall be sentenced to less than 3 years'
imprisonment or criminal detention, and may, together, be fined amounting
to no more than RMB 200,000 yuan.
Article 5
In liquidation, if a company hides its assets, makes a false account
in its balance sheet or inventory of property sheet, or allocates its
assets before clearing off its debts, thus seriously infringing upon the
interests of the creditors or others, the person(s) directly in charge and
others directly obliged shall be sentenced to no more than 5 years'
imprisonment or criminal detention, and may, together, be fined amounting
to RMB 200,000 yuan.
Article 6
The personnel in charge of valuation of assets, examination of
capital, verification and audit, who deliberately submit false
documentation, thus resulting in a grave effect, shall be sentenced to no
more than 5 years' imprisonment or criminal detention, and may, together,
be fined amounting to no more than RMB 200,000 yuan.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to no more than fivefold illegal gains;
the person directly in charge and others directly obliged shall be
sentenced to imprisonment or criminal detention of no more than 5 years
according to the provisions specified in the preceding paragraph.
Article 7
Anyone who issues stocks or corporate bonds without approval of the
relevant competent authority regulated by the Company Law, if to a huge
amount and resulting in a serious consequence or other grave effects,
shall be sentenced to less than 5 years' imprisonment or criminal
detention, and may, together, be fined amounting to less than 5 percent
of the fund illegally raised.
The unit, committing the offence provided for in the preceding
paragraph shall be fined amounting to less than 5 percent of the fund
illegally raised by the unit; the person directly in charge shall be
sentenced to less than 5 years' imprisonment or criminal detention
according to the provisions specified in the preceding paragraph.
Article 8
The state personnel of relevant competent authorities, who grant
approval or registration to a company which does not meet the conditions
required by the law in the application for its establishment and
registration, or for listing or issuance of stocks or corporate bonds,
thus seriously infringing upon the public property and the interests of
the state and people, shall be punished according to Article 187 of the
Criminal Law.
Where the higher-level authority forcefully orders the registration
authority and its personnel to take the actions stipulated in the
preceding paragraph, the person in charge who is directly responsible
shall be punished according to the provisions in the preceding paragraph.
Article 9
A company's director, supervisor or staff member who exploits his
office to extort and accept bribery, if to a fairly large amount, shall be
sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less than 5 years' imprisonment, and his
property may, together, be forfeited to the state.
Article 10
A company's director, supervisor or staff member who exploits his
office to seize the company's property, if to a fairly large amount, shall
be sentenced to no more than 5 years' imprisonment or criminal detention,
and, if to a huge amount, to no less more than 5 years' imprisonment, and
his property may, together, be forfeited to the state.
Article 11
A company's director, supervisor or staff member who exploits his
office to embezzle the public fund of his unit for his private use or for
lending it to others, if to a fairly large amount and having not returned
it for over 3 months, or using it for profits-seeking purpose or other
unlawful activities although having returned it within 3 months, shall be
sentenced to no more than 3 years' imprisonment or criminal detention,
and, if to a fairly large amount and never returning it, shall be
punished as the offence of embezzling-public-funds as provided for in
Article 10 of this Decision.
Article 12
State personnel who commit a crime against the provisions as provided
for in Article 9, Article 10 and Article 11 of this Decision, shall be
punished according to the provisions stipulated in the Supplementary
Provisions on Punishment over Crime of Corruption and Bribery.
Article 13
Illegal gains, if any, from the crimes as provided for in this
Decision shall be confiscated.
Those who commit crimes against this Decision, with their illegal
gains to be confiscated, a fine imposed, their property forfeited and a
civil compensation assumed, shall be liable for the civil compensation in
priority in case they are insufficient of the assets for payment of all
the above items.
Article 14
This Decision shall as well be applicable to the crimes committed
against Article 9, Article 10 and Article 11 of this Decision by the staff
and workers of enterprises other than limited liability companies and
companies limited by shares.
Article 15
This Decision shall enter into force from the date of its
promulgation.