新《公司法》视野下股东失权制度的解释与适用

The Interpretation and Application of Loss of Equity from the Perspective of New Company Law

为推进公司资本制度前段改革,新修订的《公司法》引入股东失权制度应对股东抽逃出资风险,确保公司资本充实。在了解制度之初,需辨析股东失权与股东除名、股权限制之间的区别。梳理股东失权制度从舶来品写入《公司法》的历程,其背后实质是厘清了股东资格和股权之间的逻辑关系。从股东失权制度的价值与功能入手,可解读我国股东失权制度的适用条件、程序要件、对失权股份的处置与被失权股东的救济途径,建议细化董事会催缴出资规则,在认缴制改革中发展失权规则,实现瑕疵出资股东法律责任的强化。

In order to promote the reform of the first stage of the company capital system,the newly revised Company Law introduces“loss of equity”to deal with the risk of shareholders’withdrawal of investment and ensure the company's capital enrichment.At the beginning of understanding the system,it is necessary to distinguish the difference along loss of equity,removal of shareholders and equity restrictions.The pro-cess of writing the system of loss of equity into the Company Law from an imported product is the process of clarifying the logical relationship between shareholder qualification and equity.Starting from the value and function of the system,we can interpret the applicable conditions,procedural elements,disposal of the shares and relief ways of the shareholders who lost their rights.Finally,the paper suggests refining the rules of the board of directors'calling for capital contribution,developing the rule of loss of rights in the reform of subscription system,and strengthening the legal liability of shareholders with defective capital contribution.