企业合规视角下股东出资加速到期制度优化思考

Optimization of the accelerated maturity system for shareholder contributions from the perspective of enterprise compliance

《中华人民共和国公司法》立法改革方向已经从政府监管转向企业拥有更多的自主管理权,充分发挥了公司主观能动性。《公司法(修订草案三次审议稿)》对公司存续情形下的股东出资加速到期进行规定,以寻求股东期限利益和债权人利益之间的进一步平衡,完善现代企业制度。企业合规视角下的加速到期,率先需要明晰公司资本制度中股东与公司所处的位置以及股东出资义务的二层性质对公司的资本产生的作用。建议在加速到期认定条件上纳入新的标准,在申请主体上扩大至实缴股东。

The legislative reform direction of the Company Law has shifted from government regulation to enterprises having more autonomy in management,fully leveraging the subjective initiative of companies.DraftⅢstipulates the accelerated maturity of shareholder contributions in the case of company existence,in order to seek a further balance between shareholder term interests and creditor interests,and improve the modern enterprise system.The acceleration of maturity from the perspective of corporate compliance requires a clear understanding of the position of shareholders and the company in the company's capital system,as well as the impact of the dual nature of shareholder contribution obligations on the company's capital.It is recommended to include new standards in the accelerated maturity recognition conditions and expand the application subject to paid in shareholders.