资本认缴制下的董事催缴制度

Director Call System under Capital Subscription

2013年修改的《公司法》,取消了对公司设立时股东的首次出资比例和缴足出资期限的限制,使我国的公司资本制度从不完全认缴制转变为完全认缴制。公司资本认缴制降低了公司的准入门槛,提高了公司的竞争力,激发了市场活力,扩大了就业机会,但资本认缴制忽略了公司债权人的利益保护问题。我国《公司法》可以以社会契约为法理基础,为认缴制建立一套监督制度,即董事催缴制度。董事催缴制度作为公司向股东提起诉讼的前置程序,以法律的形式赋予董事有催缴股东履行出资义务的权利及义务,若董事不履行此催缴义务,对债权人负有补充赔偿责任;若董事尽到催缴义务,可以免除其法律责任。当股东经董事催缴而拒不履行出资义务时,赋予公司转售该份股权的权利,建立董事催缴制度可以解决我国经济领域中出现的"信任危机"。

The revised Company Law in 2013 removed the restriction on the proportion of shareholders' initial capital contribution and the period of full contribution when the company was established,so that the capital system of our country changed from incomplete subscription system to full subscription system.The capital subscription system reduces the entry threshold of the company,improves the competitiveness of the company,stimulates the market vitality and expands the employment opportunities,but the capital subscription system ignores the protection of the interests of the creditors of the company.The Company Law of our country can take the social contract as the legal basis and establish a set of supervision system for the subscription system,that is,the director's call system.The director's call system,as the pre-procedure of the company to bring the lawsuit against the shareholders,gives the director the right and obligation to perform the obligation of capital contribution in the form of law.If the director fails to perform the obligation of calling on the shareholder,he shall bear the supplementary liability for compensation to the creditor;Directors may be exempted from legal liability if they fulfill their obligations.When a shareholder refuses to fulfill his obligation to contribute when called upon by the director,he gives the company the right to resell the share.The establishment of director call system can solve the problem of"crisis of trust"in the economic field of our country.