股东出资义务加速到期规则之检视——兼论《公司法(草案)》第48条之规定

Review of the accelerated expiration rules for shareholder’s obligation of capital contribution——Also on the provisions of Article 48 of the“Company Law(Draft)”

在公司存续情形下,是否应当赋予公司债权人对未届期出资股东的出资请求权已成为当前理论界争论的焦点问题之一。持肯定说的观点大体遵循四种论证进路:第一种是参照适用《破产法》第35条的规定;第二种是对《公司法》第3条进行文义解释;第三种是对《公司法司法解释(三)》第13条第2款进行扩大解释;第四种乃突破传统债权代位权原理。应该说上述四种论证进路皆不符合各自路径内部的基本原理,在论证过程中未臻圆满,不尽妥当。《公司法(草案)》第48条虽采用肯定说的进路,但该条文背后是对债权人保护的明显偏向,且没有涉及商事特性,在法理基础上略显不足,不应赞同。据此,公司债权人在非破产清算情形下请求股东出资义务加速到期的主张并不能得到支持。持否定说的观点既符合以往司法实践的裁判进路与最高司法机关的最新立场,也遵循了认缴资本制下对股东出资期限利益保护的价值理念,应予支持。

Under the circumstance of the existence of the company,whether the company’s creditors should be given the right to request capital contribution to the shareholders who have not paid the due date has become one of the focus issues in the current theoretical circles.The affirmative view generally follows four arguments:the first is to refer to and apply the provisions of Article 35 of the“Bankruptcy Law”;the second is to interpret the meaning of Article 3 of the“Company Law”;the third is to expand the interpretation of paragraph 2,Article 13 of the“Company Law Judicial Interpretation(III)”;the fourth is to break through the traditional principle of subrogation of creditor’s rights.It should be said that the above-mentioned four arguments are not in line with the basic principles of their respective paths,and they have not reached perfection in the process of argumentation,which is not entirely appropriate.Although Article 48 of the“Company Law(Draft)”adopts the affirmative approach,there is an obvious bias towards the protection of creditors behind this provision,and it does not involve commercial characteristics,which is slightly insufficient on the basis of legal principles and should not be approved.Accordingly,it cannot be supported for the claim that the company’s creditors request the accelerated expiration of the shareholder’s obligation of capital contribution in the case of non-bankruptcy liquidation.The negative view not only conforms to the adjudication approach of past judicial practice and the latest position of the highest judicial authority,but also follows the value concept of protecting the interests of shareholders during the period of capital contribution under the subscribed capital system,which should be supported.