摘要
公司设立时股东章定较长出资期,处于不能偿债境地时,公司债权人不享有对未届出资期限股东的直接请求权,即诉讼加速论以及执行加速论皆不可行。立足于"公共池塘"理论以及公平清偿全体债权人,应采破产加速论。对此,需正确理解认缴制下的"破产原因"。
When the company is established,the shareholders have a long term of contribution,and when they are in an insolvent situation,the creditors of the company do not have the direct claim right to the shareholders who have not reached the time limit of capital contribution,that is,the theory of acceleration of litigation and the theory of acceleration of execution are not feasible.Based on the theory of"public pond"and the fair settlement of all creditors,the theory of bankruptcy acceleration should be adopted.In this regard,we need to correctly understand the"causes of bankruptcy"under the subscription system.
作者
刘清清
Liu Qingqing(Guangdong University of Finance&Economics,Guangzhou,Guangdong,510320)
出处
《市场周刊》
2021年第1期168-170,共3页
Market Weekly
关键词
股东出资义务
加速到期
破产加速论
shareholder’s obligation of contribution
acceleration of maturity
the theory of bankruptcy acceleration