论认缴资本制下股东出资义务与责任

Shareholders' Obligations and Responsibilities of Capital Contribution under the Subscribed Capital System

《公司法》资本制度改革取消了最低注册资本限额和法定验资程序,由有限制的认缴资本制改为无限制、完全的认缴资本制,改革将资本制度的重心从债权人利益保护转移到股东权益的保护,大大缓和了资本制度的严厉性。然而,资本制度的缓和并没有否定资本作为公司生产经营基本条件的重要地位,即便是在完全的认缴资本制下,股东出资义务依然是股东最为重要的义务,股东能否充分兑现自己的出资承诺恰恰关系新《公司法》下公司信用制度的建设和认缴资本制的真正落实。在这样的背景下,如何认定《公司法》资本制度改革后的股东出资义务与责任问题,便成为了理论界和司法实践所关注和着重探讨的问题。

Capital system reform in the company law cancels the minimum registered capital and legal capital verification procedures and change from limited subscribed capital system to unlimited, the emphasis has shifted from the creditor benefit protection to shareholders＇ rights and interests protection, greatly reducing the severity of the system of the capital. Capital system do not deny the capital position as the basic conditions for the production and operation of the company, even under the fully subscribed capital system, shareholders capital contribution obligation is still the most important obligations, whether the shareholders can fully deliver on their commitments under the company reform matters for the construction of credit system and the real implementation of subscribed capital system. Under this background, how to determine shareholders＇ capital contribution obligation and liability problems after the reform of the system has become the concern of the theoretical circle and judicial practice.