对新《公司法》注册资本认缴制期限的探究

Exploration of the Deadline for Registered Capital Subscription System in the New Company Law

摘要: 自1993年我国《公司法》首次通过起，我国注册资本制度经历了三个阶段。新《公司法》第四十七条对资本认缴制加以五年期限的限制(后文简称限期认缴制)，很多内容的变动与该限制相辅相成，并且其他条文得以修正限期认缴制的弊端。部分学者认为应当恢复完全实缴制的观点实则因噎废食。对五年认缴期限的规定和注册资本加速到期制度二者相辅相成缺一不可。新《公司法》对资本认缴制中部分问题已予以解决，但公司认缴、实缴信息公示的真实性仍存在漏洞，可以通过加强公司登记机关义务与加强法律责任手段加以解决。

Abstract: Since the first passage of China’s “Company Law” in 1993, China’s registered capital system has gone through three stages. Article 47 of the new Company Law imposes a five-year restriction on the capital subscription system (hereinafter referred to as the “time-limited subscription system”), and many changes in the content complement this restriction, and other provisions can be corrected to correct the drawbacks of the time-limited subscription system. Some scholars believe that the view of fully restoring the system of actual payment is actually throwing out the baby with the bathwater. The five-year subscription period and the accelerated maturity of registered capital are mutually reinforcing. The new Company Law has resolved some of the problems in the capital subscription system, but there are still loopholes in the authenticity of the disclosure of company subscriptions and paid-in information, which can be solved by strengthening the obligations of the company registration authorities and strengthening legal liability.