认缴制下诚实信用原则在股东出资义务中的适用

The Application of the Principle of Honesty and Credibility in Shareholders' Contribution and Payment Obligations under the Subscribed Capital System

认缴制下股东履行出资义务面临着公司章程约定不明或股东利用修改章程自由权逃避出资等新的问题。在实践存在迫切需求与法律缺少相应配套措施的情况下,利用诚实信用原则解决实践中的法律适用难题具有极大的必要性,未来还需继续在诚实信用原则的指导下探索长久的解决方案:依《合同法》确定出资时间,在立法上明确股东的诚信订约与履约义务;依章程及《合同法》确定补缴出资主体,加速构建公司信用机制;细化现有法律规定,在公司资本显著不足情形下准确适用公司法人格否认制度;强制临界破产时的股东出资加速到期,在立法上明确董事的催缴义务。

After the implementation of subscribed capital system,shareholders are faced with a series of new problems,for example,shareholders＇ agreement in articles of association is not clear and shareholders use their freedom right of amending the articles of association to avoid contribution and damage the interests of creditors.For the urgent demand in practice and the lack of the corresponding supplementary measures of law,it is necessary to take advantage of the principle of honesty and credibility to solve the problems of law application in practice,and to explore long-term solutions under the guidance of the principle of honesty and credibility in the future：Make the contribution time clear according to the Contract Law, and determine the shareholders＇ obligations of contracting and compliance in good faith in the legislation;Compel acceleration of the shareholders＇ contribution when approaching the deadline,and define directors＇ obligation of urging the payment in the legislation;Determine the persons responsible for the contribution in accordance with the articles of association and Contract Law,and speed up establishing a company credit mechanism;Refine the existing laws and regulations,and accurately apply the ＂pierce the corporate veil system＂ when the company＇s capital obviously inadequate.