非破产程序中股东出资责任加速到期的适用条件研究

The Applicable Conditions for the Acceleration of Shareholders’ Capital Contribution Obligations in Non-Bankruptcy Proceedings

摘要: 本文聚焦认缴制下非破产程序中股东出资责任加速到期制度的核心争议与实践困境，旨在通过系统梳理明确制度适用规则。研究界定了非破产加速到期的内涵，厘清其与破产加速到期在适用场景、启动机制及制度功能上的核心差异；从资本充实、禁止权利滥用及公平原则出发，论证了制度的法理正当性；分析了2023年《公司法》第54条与该制度的衔接逻辑及适用空白。针对司法实践中的核心争议，本文重点剖析了瑕疵出资股东等特殊主体的适用分歧，构建了不能清偿到期债务的前提筛查–核心认定–风险排除完整认定标准，并界定了排除适用场景。研究最终提出实质条件与主观条件的双重限定适用框架，为统一裁判尺度、平衡股东期限利益与债权人权益提供解决方案，填补了认缴制配套规则的细化空白，对维护市场交易秩序具有实践价值。

Abstract: This paper focuses on the core controversies and practical dilemmas concerning the regime for accelerating shareholders’ capital contribution obligations in non-bankruptcy proceedings under the subscription-based capital system, aiming to clarify the applicable rules of the regime through systematic analysis. It defines the connotation of the acceleration of contribution obligations in non-bankruptcy proceedings and distinguishes its essential differences from the counterpart in bankruptcy proceedings in terms of application scenarios, activation mechanisms and institutional functions. Based on the principles of capital adequacy, prohibition of abuse of rights and equity, this paper demonstrates the legal legitimacy of the regime. It also analyzes the logical connection and application gaps between Article 54 of the Company Law of the People’s Republic of China (2023 Revision) and the aforesaid regime. Addressing the major disputes in judicial practice, this paper explores divergences over the application of the rule to special subjects such as shareholders with defective capital contributions. It establishes a complete identification standard for the criterion of “inability to pay due debts”, consisting of preliminary screening, core determination and risk elimination, and defines four categories of circumstances where the rule shall not apply. Ultimately, this study proposes a dual-restriction application framework combining substantive conditions and subjective conditions. The conclusions offer solutions for unifying judicial adjudication criteria and balancing shareholders’ term interests and creditors’ rights and interests, fill the gaps in the detailed supporting rules for the subscription-based capital system, and carry practical significance for maintaining the order of market transactions.