股东出资加速到期制度研究

Research on the Accelerated Maturity of Shareholders’ Capital Contribution Obligations

摘要: 新《中华人民共和国公司法》(后文简称新《公司法》)颁布之后，股东出资加速到期制度的适用只需满足“不能清偿到期债务”的条件即可，这是《公司法》的一大革新，但新《公司法》中的制度建设仍面临许多问题。本文通过梳理其历史沿革，明确其法律性质，深入分析了该制度的现存问题，包括溯及适用、“公司不能清偿到期债务”的判断标准以及与董事会催缴义务的关系等争议，并基于此提出了完善策略，例如借鉴域外经验统一“不能清偿到期债务”的认定标准；从程序启动、催缴方式、期限及董事责任等方面完善董事会催缴制度；健全配套制度，以平衡多方主体利益，确保制度的有效实施，为公司营造良好营商环境，促进市场经济健康发展。

Abstract: Following the promulgation of the new Company Law of the People’s Republic of China (hereinafter referred to as the new Company Law), the application of the accelerated maturity system for shareholders’ capital contributions only requires satisfaction of the condition that “the company is unable to pay its due debts”, which represents a major innovation of the Company Law. Nevertheless, the institutional framework under the new Company Law still faces numerous challenges. This paper reviews the historical evolution of the system, clarifies its legal nature, and conducts an in-depth analysis of its existing problems, including controversies over retroactive application, the criteria for determining “the company’s inability to pay its due debts”, and the relationship with the board’s capital contribution calling obligation. On this basis, it proposes improvement strategies, such as drawing on extraterritorial experience to unify the criteria for identifying “inability to pay due debts”; refining the board’s contribution calling system in terms of procedure initiation, calling methods, time limits, and directors’ liabilities; and improving supporting mechanisms to balance the interests of multiple parties, ensure the effective implementation of the system, foster a sound business environment for companies, and promote the healthy development of the market economy.