股东出资加速到期制度的法律适用研究

Research on the Legal Application of the Accelerated Maturity System for Shareholder Capital Contributions

摘要: 2023年修订的《公司法》确立了股东出资加速到期制度，是我国公司资本制度的一项重要变革，但在实践中存在程序衔接不当、“公司不能清偿到期债务”的证明责任分配与标准模糊等问题。文章以司法实践中的问题为导向，通过规范分析与案例研究方法，阐释股东出资加速到期制度的法理基础，探讨该制度的适用条件与法律效果，分析当前制度在司法适用中面临的困境，进而提出完善建议，最终实现债权人、股东及公司利益的平衡，维护市场交易安全，推动我国公司资本制度的进一步完善与发展。

Abstract: The Company Law, revised in 2023, establishes a system for the accelerated maturity of shareholders’ capital contributions, which represents a significant innovation in China’s corporate capital regime. However, in practice, it faces challenges such as inadequate procedural coordination and ambiguity regarding both the allocation of the burden of proof and the standards for determining “the company’s inability to pay off its due debts”. This article, taking a problem-oriented approach grounded in judicial practice, employs normative analysis and case study methods to elucidate the jurisprudential foundations of the accelerated maturity system, explore its conditions for application and legal effects, and analyze the dilemmas encountered in its current judicial application. On this basis, the article proposes targeted improvements, aiming ultimately to achieve a balance among the interests of creditors, shareholders, and the company, safeguard the security of market transactions, and further promote the refinement and development of China’s corporate capital system.