试论股东瑕疵出资的限制

Limitation of Shareholders’ Defective Investment

摘要: 股东瑕疵出资问题是公司法中与实务联系较密切的研究方向，关于股东出资义务的性质就有多种学说的理解。由于股东瑕疵出资并转让股权的案例在实务中出现的频率较高，且股东瑕疵出资也必然会影响到公司的实缴资本，并进一步侵害债权人的利益，所以关于股东瑕疵出资的限制及瑕疵出资的股东应当承担的责任，在学术界一直维持着较高热度的讨论。本文旨在通过对股东瑕疵出资的表现形式及其带来的问题的分析，结合学术界讨论的一些成果，谈一谈笔者对于股东瑕疵出资限制的理解。

Abstract: The problem of shareholders’ defective capital contribution is a research direction closely related to practice in company law. There are various theories on the nature of shareholder capital con-tribution obligations. Due to the high frequency of cases in which shareholders’ defective capital contribution and equity transfer occur in practice, and the shareholder’s defective capital contri-bution will inevitably affect the company’s paid-in capital and further infringe on the interests of creditors. The responsibility that shareholders should bear has been maintained a heated discus-sion in the academic world. This article aims to analyze the expression of shareholders’ defective capital contribution and the problems it brings, and to discuss the author’s understanding of shareholders’ defective capital contribution restrictions combined with some of the results of the academic discussion.