股东瑕疵出资责任与“资本显著不足”责任之辨析

Discrimination between the Liability of Shareholder's Defective Capital Contribution and the Liability of "Inadequate Capitalization"

2013年公司资本制度的改革,使股东瑕疵出资行为和因瑕疵出资致使公司资本显著不足的可能性大幅提升。但股东瑕疵出资和资本显著不足毕竟分属于两种不同的责任体系,在法律性质、立法价值取向上也有所不同。因此,准确把握瑕疵出资与资本显著不足各自的内涵与特征,明确资本显著不足的判断标准,区分瑕疵出资和资本显著不足情形下股东分别承担的责任类型,以及这两种不同责任类型之间的衔接和转化就成为了理论界和实务界亟待解决的问题。

The reform of the companys capital system in 2013 greatly increased the possibility of shareholders'defective capital contribution and the companyy gross inadequate capitalization due to defective capital contribution.However,shareholders'defective capital contribution and gross inadequate capitalization belong to two different liability systems after all,and their legal nature and legislative value orientation are also different.Therefore,accurately grasp the connotations and characteristics of defective capital contribution and gross inadequate capitalization,definite the judgement standards of significant capital shortage,and distinguish the shareholder'different responsibilities in such different situations and the transformation between them have become a problem should urgently to be solved in theory and practice.