2023《公司法》背景下的董事催缴义务研究

A Study of Directors’ Call Obligations in the Context of the 2023 “Company Law”

摘要: 2023《公司法》第51条明确规定了催缴义务由董事承担。董事履行催缴义务不仅更具有可行性与便利性，本质上也是对勤勉义务的进一步深化。对董事催缴义务的规定体现了对公司资本充实原则的进一步保障和对董事勤勉尽责要求的强化，在履行催缴义务时，董事需要严格遵守相关法律法规和公司章程的规定，确保公司资本的充实和股东出资的合规性。不过，虽然该条款规定了董事的催缴义务和责任承担，并未对具体的催缴程序、催缴书的内容、宽限期的设置等细节进行明确规定。笔者将根据域外法司法实践与现有的学界观点对此进行分析与讨论，并探讨董事未尽催缴义务时应当承担的法律责任。

Abstract: Section 51 of the 2023 “Company Law” expressly places the duty to call upon the directors. It is not only more feasible and convenient for directors to fulfill the duty of call, but is also a further deepening of the duty of diligence. The provision of the director’s obligation to call for contributions reflects the further protection of the principle of capitalization of the company and the reinforcement of the director’s requirement of diligence. In fulfilling the obligation to call for contributions, the director needs to strictly abide by the relevant laws and regulations and the articles of association of the company and to ensure that the company’s capitalization is full, and the shareholders’ capital contributions are in compliance with the regulations. However, although the provision stipulates the obligation and responsibility of the directors to call for contributions, it does not clearly stipulate the details of the specific procedures for calling for contributions, the contents of the demand letter, and the grace period. The author will analyze and discuss this issue according to the judicial practice of extraterritorial law and the existing academic views, as well as discuss the legal liability of directors who fail to fulfill the obligation to call for contributions.