试论认缴制下股东出资责任的加速到期

On the Accelerated Expiration of Shareholders’ Capital Contribution Responsibilities under the Subscription System

摘要: 2013年我国修改了《公司法》，确立了公司资本认缴制度，同时取消了注册资本的最低限额，同时验资也不再是公司设立的必经程序。股东自治空间扩大，设立公司的门槛降低，创业积极性进一步提高，也增强了市场活力。但是我国相关法律法规还不完善，在立法与司法方面仍然存在一系列问题，如何更好地保护债权人利益已经成为一个重要问题。因此，在认缴制下股东出资责任的加速到期问题也越来越突出。本文对于这一问题进行了分析。首先，解释了股东出资责任加速到期的概念，提出了目前存在的争议和问题。其次，分析了这一问题的法理基础与原因，论述了其必要性、合理性。最后，对完善股东出资责任加速到期提出了一些建议。

Abstract: In 2013, China revised the “Company Law”, established the company’s capital subscription system, and cancelled the minimum amount of registered capital. At the same time, capital verification is no longer a necessary procedure for the establishment of the company. The space for shareholder au-tonomy has expanded, the threshold for setting up a company has been lowered, and the enthusi-asm for entrepreneurship has been further enhanced, which has also enhanced market vitality. However, China’s relevant laws and regulations are still not perfect, and there are still a series of problems in legislation and judiciary. How to better protect the interests of creditors has become an important issue. Therefore, the accelerated expiration of the shareholder’s responsibility for capital contribution under the subscription system has become increasingly prominent. This paper ana-lyzes this issue. First of all, it explains the concept of accelerating the maturity of shareholders’ in-vestment responsibility and puts forward the existing disputes and problems. Secondly, it analyzes the legal basis and reasons of this issue, and discusses its necessity and rationality. Finally, some suggestions are made for improving the expiration of shareholders' capital contribution obligations.