股东出资义务加速到期的法律续造研究

The Legal Renewal of the Accelerated Expiration of Shareholders’ Contribution Obligations

摘要: 自2013年我国将公司资本缴纳制度改变为认缴制度以来，认缴股东仍然负担实缴出资的义务。注册资本认缴制的确立，简化了繁杂的公司设立流程，激发了市场经济的活力。但是，由于市场经济对自身调节能力存在的局限性，引发了诸多问题。在司法实践中，对于股东认缴出资义务是否可以加速到期仍存在争议。在公司资本准入阶段充分改革的前提下，需建立起相应的后端制度来保护债权人的权益。因此，需要在对《公司法》进行分析的同时，辅之以必要的法律续造理论。对此，应当基于公司法体系展开，在充分考虑公司股东与债权人利益平衡的价值理念之下，把握好《公司法》与《破产法》等法律的适用边界，并从整体主义的角度对法秩序进行回应。对公司资本制度进行彻底的分析，提出符合我国国情的解决方案，使得多方主体利益可以得到最大限度的平衡，为市场注入新的活力。

Abstract: Since China changed the company’s capital payment system to the subscription system in 2013, the subscription shareholders still bear the obligation of paying in capital contributions. The es-tablishment of the registered capital subscription system has simplified the complicated company establishment process and stimulated the vitality of the market economy. However, due to the limitations of market economy on its own regulatory capacity, many problems have arisen. In judicial practice, there is still a dispute about whether the shareholders’ obligation to subscribe for capital contribution can be accelerated. Under the premise of full reform in the stage of corporate capital access, it is necessary to establish a corresponding back-end system to protect the rights and interests of creditors. Therefore, it is necessary to analyze the Company Law and supplement it with the necessary theory of legal continuation. In this regard, it should be carried out based on the company law system, fully consider the value concept of balancing the interests of shareholders and creditors of the company, grasp the applicable boundaries of the Company Law and Bankruptcy Law, and respond to the legal order from the perspective of holism. This article will analyze the company’s capital system, propose solutions that are in line with China’s national conditions, maximize the balance of the interests of multiple parties, and inject new vitality into the market.