股东出资责任加速到期研究

Research on Accelerated Expiration of Shareholder’s Capital Contribution Responsibility

自2014年3月1日起,公司资本制度发生了翻天覆地的变革,股东法定的出资义务趋于缓和,赋予公司和股东更多可选择的余地,具体的出资情况成为当事人意思自治的范围,尤其是出资期限的长短,可以说这是公司出资制度改革的最大亮点,也是公司法修改的成功之处。公司法及其相关规定对股东的出资期限没有强制的要求,这为股东的出资埋下了祸根。在注册资本认缴制下,股东依法享有期限利益。这是注册资本认缴制的应有之义,法之所属,当然这也是股东分期缴纳出资而不能加速到期的原则所在。正因为如此,大部分股东利用注册资本认缴制,即分期缴纳出资逃避本应履行的出资义务或规避理应承担的对外债务。这不是公司资本制度改革的本意。所以,在特殊情形下,股东可约定的出资期限失去本来的意义,其出资义务可以提前履行。

Since March 1,2014,the capital system of the company has undergone earth-shaking changes,the legal obligation of shareholders to make capital contribution tends to be relaxed,giving the company and shareholders a choice,and the specific situation of capital contribution becomes the scope of party autonomy,in particular,the length of the investment period can be said to be the biggest highlight of the reform of the company's investment system,but also the success of the revision of the company law.The company law and its related provisions have no mandatory requirements for the shareholders'investment period,which has laid a curse for the shareholders'investment.Under the system of subscription of registered capital,shareholders enjoy the benefits of time limit according to law.This is the registered capital subscription system should be the meaning of the law,of course,this is also the shareholders pay in installments and can not speed up the expiration of the principle.Because of this,most shareholders make use of the registered capital subscription system,that is to say,they pay the capital by installments to avoid the obligation of capital contribution or avoid the external debt they should undertake.This is not what corporate capital reform is all about.Therefore,in special circumstances,the shareholders can be agreed to the investment period lost its original significance,its investment obligations can be fulfilled ahead of schedule.