Then, it applies the theory of providing funds by subsisting goods to analysis the rationality of credit subscribed capital in order to provide a theoretical support for the credit subscribed capital.

• 然后应用现物出资的适格性理论分析债权出资的合理性，为债权出资提供理论支持，并以债权在公司法的意义上的分类讨论一些具体债权类型作为出资标的的可能性。