债权人代位权在股东出资加速到期中的适用边界与迟延履行金的法定性研究——以某公司与曲某执行纠纷案为切入点

Study on the Applicable Boundary of Creditor’s Subrogation in the Accelerated Maturity of Shareholders’ Capital Contribution and the Legality of Delayed Performance Payment—Taking the Execution Dispute Case between a Company and Qu Mou as the Breakthrough Point

摘要: 注册资本认缴制下，股东出资期限利益与债权人利益的平衡始终是司法实践核心难题，出资加速到期场景中债权人代位权行使边界及迟延履行金法律定性争议突出。本文以相关执行纠纷案为切入点，融合代位权基础理论、比较法研究成果与司法实践经验，辨析代位权与追加被执行人程序的适用边界，明确出资债权及迟延履行金的非专属属性，论证迟延履行金纳入股东补充责任的正当性。研究厘清股东补充责任的完整范畴，统一迟延履行金执行基准，提出细化计算规则、简化权利行使流程等实操性立法建议，为平衡股东与债权人合法权益、统一司法裁判尺度提供学理支撑与实践指引。

Abstract: Under the subscribed capital registration system, balancing shareholders’ investment interests with creditors’ rights remains a core challenge in judicial practice. Notably, disputes over the boundaries of creditors’ subrogation rights and the legal characterization of delayed performance penalties in accelerated capital contribution scenarios have become prominent. This study examines relevant enforcement cases, integrating foundational theories of subrogation rights, comparative law research, and judicial experience. It clarifies the application boundaries between subrogation rights and the procedure for adding judgment debtors, identifies the non-exclusive nature of capital contribution claims and delayed performance penalties, and demonstrates the legitimacy of including delayed performance penalties in shareholders’ supplementary liabilities. The research delineates the full scope of shareholders’ supplementary liabilities, standardizes the enforcement benchmarks for delayed performance penalties, and proposes practical legislative recommendations such as refined calculation rules and simplified rights exercise procedures. These findings provide theoretical support and practical guidance for balancing shareholders’ and creditors’ legitimate rights while unifying judicial standards.