论认缴出资的加速到期责任

On Accelerated Maturity Liability of Subscribed Capital Contribution

非破产加速到期责任在立法上迄今尚未规定。学理上准确回答加速到期的正当性范围将成为制度构建的关键,其正当性的理由应遵循“为公司生存而合乎商道发展”的原则,实现股东期限利益与债权人利益的统一,将两者转化为“以公司为中心的正常经营发展权”的路径来证成。对加速到期出资范围标准的构成要素分析,既要基于债权区分的类型化,将体现社会责任和民生的非自愿债权作为人格性法益保护,自愿债权进入加速范围应以解除公司的信用危机为限;又要考虑公司的行业战略危机、股东的机会主义行为、出资契约不完全性等要素。法律规则的表达思路为:公司法增设加速到期数额确定的程序性制度和催缴执行制度,加速到期出资范围需以公司为行为主体,债权人、公司三会围绕标准的构成要素进行程序性控制来确定。

The liability of accelerated maturity of non-bankruptcy has not been stipulated in the legislation so far.The key to the establishment of the system is to accurately answer the legitimacy range of accelerated maturity theoretically.The reason for its legitimacy should follow the principle of“for the survival of the company and in line with the development of the business road”,realize the unity of shareholders’term interests and creditors’interests,and convert the two into the path of“the normal operation and development right centered on the company”.When analyzing the constituent elements of the standard of accelerated maturity investment range,based on the classification of claims,we should not only take the involuntary claims reflecting social responsibility and people’s livelihood as the protection of personal legal interests,but also consider the factors such as the company’s industrial strategy crisis,the shareholders’opportunistic behavior,and the incompleteness of the investment contract.The expression of the legal rules is as follows:the Company Law adds a procedural system for determining the amount of accelerated maturity and a call enforcement system,and the scope of accelerated maturity investment needs to be determined by the company as the subject,and the creditors and the company will carry out procedural control around the constituent elements of the standard.