完全认缴制下对股东瑕疵出资的影响——以2013年新修《公司法》资本制度改革为视角

Fully Subscribed under Impact on Shareholder's Defective Capital Contribution——Taking the New Company Law Reform of the System as the Research Angle of Viewin 2013

我国在2013年修订了《公司法》,在此次资本制度改革中,确立了注册资本的完全认缴制。公司资本从有限制的认缴制变为无限制的认缴制,实质改变的只是股东出资义务的缴纳期限,以认缴制代替实缴制,并未否定股东的出资义务和责任。违反股东出资义务构成了股东瑕疵出资,股东瑕疵出资概念并未因完全认缴制的施行而被否定。股东瑕疵出资并不影响股东资格的获取,也不影响瑕疵股权的对外转让。此外,在完全认缴制下需要完善股东瑕疵出资民事责任、公司法人人格否认制度、股东除名制度等救济机制以此来保护公司、公司其他股东以及债权人利益。

China revised Company Law in 2013, and in the reform of the capital system, it established the capitalist subscription system. Corporate capital changed from limited subscribed capital system into unlimited subscription system, real change is the obligation of shareholders＇ capital contribution payment deadlines, make subscribed to system replace the actually paid, not negative shareholders＇ capital contribution obligations and responsibilities. In violation of the shareholders＇ capital contribution obligation constitutes the flaws capital contribution of shareholders, the shareholders flaws capital contri- bution concept was not negative for fully subscribed system implemented. Shareholders flaws capital contribution does not affect qualification access, also not affect the foreign transfer of defective equity. In addition, under the fully subscribed system ,we need to improve the flaws capital contribution of shareholders civil liability, the company legal person personality denial system, shareholder expulsion system relief mechanism to protect the interests of the company, shareholders and creditors.