股东出资加速到期制度的法律困境和制度完善建议

The Legal Dilemma and Institutional Improvement Suggestions for the Accelerated Maturity of Shareholders’ Capital Contributions System

摘要: 《中华人民共和国公司法》规定注册公司股东的出资方式为注册资本认缴制，并且股东出资加速到期制度使得股东享有期限利益的同时也保护了债权人在公司资产不足以清偿到期债务时的债权利益。该项制度法律制度条文简要，相关司法机关并未给出司法解释导致在适用时出现一些争议，学界对适用中的难题争论不休没有确切的答案，关于出资加速到期的程序要求、界定标准和是否适用入库规则等问题都存在疑问且学界观点不一，笔者将对这些法律困境进行探讨并且给出制度完善的建议。

Abstract: The Company Law stipulates that the contribution method of shareholders in registered companies is the subscribed capital system. The system of accelerated maturity of shareholders’ contributions enables shareholders to enjoy the benefit of a time limit while also protecting the creditor’s rights and interests when the company’s assets are insufficient to settle the due debts. The legal provisions of this system are brief, and the relevant judicial authorities have not provided judicial interpretations, leading to some disputes in its application. The academic community has been debating the difficulties in its application without a definite answer. There are questions regarding the types of debts subject to accelerated maturity, procedural requirements, defining standards, and whether the in-pot rule applies, and the academic community holds diverse views on these issues. The author will explore these legal predicaments and offer suggestions for improving the system.