股东出资规则的体系性解释——以新《公司法》第47—54条为轴线

Systematic Interpretation of Shareholders' Capital Contribution Rules-According to Articles 4754 of the New Company Law

2023年《中华人民共和国公司法》全面总结了注册资本认缴登记制改革的经验,直面其中存在的问题并提供了相应的改进方案,形成以第47—54条为主要内容的股东出资规则体系。但与此同时,修订后的条文在理解与适用方面有何疑难之处,以及条文之间是否存在需要捋顺的逻辑关系,仍有进一步阐释的空间。进而,若将股东出资规则置于公司资本充实以及公司法律关系各方主体利益平衡之语境下,则更有秉持体系性解释路径之必要。以新《公司法》第47—54条为主要内容的股东出资规则既有清晰的时间逻辑线索,也有意识地呈现公司内外部两层法律关系;在防止公司资产不当减少乃至公司债权人保护过程中,可能存在多项皆可适用的规则,应结合具体场景做出选择。

The Company Law of the People's Republic of China in 2023 comprehensively summarizes the experience of the reform of the registered capital subscription registration system,confronts the existing problems and provides corresponding improvement plans,and forms a system of rules for shareholders'capital contribution with Articles 4754 as the main content.At the same time,however,there is still room for further elaboration on the difficulties in understanding and applying the revised provisions,and whether there is a logical relationship between the provisions that need to be smoothed out.Furthermore,if the shareholder capital contribution rules are placed in the context of the company's capital adequacy and the balance of interests of all parties in the company's legal relationship,it is more necessary to adhere to a systematic interpretation path.The shareholder capital contribution rules,with Articles 4754 of the new Company Law as the main content,not only have clear temporal and logical clues,but also consciously present the internal and external legal relations of the company.In the process of preventing the undue reduction of the company's assets and even protecting the company's creditors,there may be a number of applicable rules,and the choice should be made according to the specific scenario.