认缴制下股东未到期出资责任研究

Research on Shareholders' Capital Contribution Responsibility of Subscribed System from the Creditor System

自2013年《公司法》修改后,我国由最初采用严格的法定资本制度转为完全的认缴资本制。我国资本制度的转变放宽了股东实际缴纳出资期限,但这并不意味着股东可以随意约定注册资本及认缴期限。那么,在股东或发起人依法成立公司后,公司章程中对认缴期限的规定能否对抗公司无法履行到期债务时,债权人请求股东提前履行未到期出资义务的诉求?本文将结合目前实践中所出现的判决,分析理论中的不同观点,否定股东在非破产情形下提前履行出资义务。

The new company law of China adopt subscription capital system instead of statutory capital system. The change of cap- ital system has relaxed the deadline for the shareholders to pay the capital contribution, but it does not mean that the shareholders can convention this arbitrary. Then, after the shareholders or promoters set up the company in accordance with the law, whether the share- holders should performance contributing obligation in advance？ This thesis will combine the judgments with the current practice, deny acceleration the contributing obligation of shareholders in the non-bankruptcy situation according to analyze the different views in the theory.