股东溢价出资的会计表达与法律属性
郑彧股东溢价出资的会计表达与法律属性
Accounting Expression and Legal Attributes of the Share Premium Contribution
期刊名称：《法学研究》
期刊年份：
作者：郑彧
单位：
中文关键词：认缴制;溢价出资;所有者权益;法定义务
英文关键词：subscribed capital; share premium; ownership equity; statutory obligation
中文摘要：
我国理论界和司法审判实践往往将股东溢价出资视为一种意定之债，企业会计准则也仅要求在资产负债表中记载实缴的出资溢价。在缺少更为明确的会计和法律解释的背景下，出现了股东溢价出资不属于法定出资义务的普遍理解。这种理解有违将面值和溢价共同作为股东认购义务并需如期缴付的立法趋势，也混同了公司法定资本制度中“股本认缴”和“资本认缴”的本质区别。其他法域的公司法制度大多要求将包括溢价在内的所有股东为换取股份所承诺的对价在资产负债表中进行披露，使得溢价出资成为股东对于公司的一种确定性义务，从而构成公司资产信用的重要组成部分。在我国公司资本认缴制下，应正确理解股东出资的会计和法律意义，将所有认缴、未缴的注册资本和溢价均作为公司可从股东处获得的经济利益，在资产负债表中披露出来，使溢价出资涵盖在公司法定资本之内，并与注册资本一起构成股东向公司承担的一种法定义务。
英文摘要：
A prevailing opinion among Chinese scholars and practitioners is that the share premium subscribed by shareholders is some kind of contractual obligation. Accordingly, Chinese accounting standards only require a company to record the already paid-up share premium rather than the subscribed one as the additional capital in its balance sheet. In the absence of clear accounting and legal interpretations, it becomes a common understanding that share premium is not a statutory obligation of shareholders in China. However, such an understanding is contrary to the worldwide legislative trend towards treating both par value and share premium as the legal capital contributed by shareholders to their company and requiring all subscription prices to be paid on schedule, and it confuses the essentially different concepts of shares subscription and capital subscription. Actually, the corporation law systems in other jurisdictions expressly require that all of the consideration, including the share premium, committed by shareholders for the shares should be disclosed clearly in the balance sheet. The commitment for consideration is a binding obligation of shareholders and the purchasing price subscribed by shareholders should be considered as one of the important parts in a company's asset guarantee. Under the company capital subscription system in China, both registered capital and share premium, whether paid-up or not, should be considered as the necessary economic resource expected by a company from its shareholders and should be correctly reflected in the balance sheet of the company and reasonably covered by the legal capital system. The share premium should be considered a statuary obligation of shareholders together with registered capital.
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