认缴登记制度下股东出资加速到期的法律问题研究--基于2017-2021年2457件加速到期案件大数据实证样态分析

Some Legal Issues About Accelerated Expiry of Shareholders'Capital Contribution Under Registered Capital Subscription System:An Empirical Analysis of 2457 Related Cases Between 2017 and 2021

2013年修订的《公司法》将公司注册资本实缴制改为资本认缴登记制,这一改革对放宽市场主体准入,繁荣市场经济具有重要意义。我国实行公司认缴登记制以来,学者对股东出资加速到期,有债权人权益保护和股东期限利益保护两个方面的分歧。股东出资加速到期案件在司法实践中存在的问题主要有:股东出资期限加速案件中,债权人行权成本较高;不同地方法院对涉及股东出资加速到期案件理解和适用不统一。规范股东出资期限加速的法律适用路径建议:降低加速股东出资到期案件中债权人的行权成本;统一适用“未全面履行出资义务”的标准;统一股东出资加速到期案件中“不能出资期限”的适用。

China has adopted the subscription capital system for companies instead of paid-in one,regulated by the Company Law amended in 2013.This reform is of great significance for expanding access for market entities and promoting the market economy.Since its implementation in China,scholars have been holding two different opinions on accelerated expiry of shareholders'capital contribution,which are to protect creditors'rights and to protect shareholders'term interests.In judicial practices,there are two major problems existing in cases of accelerated expiry of shareholders'capital contribution which are firstly the cost is high for creditors,and secondly legal understandings and law applications vary in different courts.Suggestions for legal application paths of regulating accelerated expiry of shareholders'capital contribution are as follows:firstly,to reduce creditors'exercise cost in such cases;secondly,to unify the criteria for the application of“not fully fulfilling the obligation of capital contribution”;and thirdly,to unify the criteria for the application of“payment failure in subscribed capital contribution due to the long-term limit set in the Articles of Association”.