股东出资加速到期的理论证成
钱玉林股东出资加速到期的理论证成
Theoretical Justification on Accelerated Expiry for Shareholder's Capital Contribution
期刊名称：《法学研究》
期刊年份：
作者：钱玉林
单位：华东政法大学经济法学院
中文关键词：认缴资本制;出资加速到期;出资期限利益;公司责任财产;补充赔偿责任
英文关键词：subscribed capital system; accelerated expiry for shareholder's capital contribution; benefit of the period of capital contributions; corporate property; supplementary liability for compensation
中文摘要：
“股东出资加速到期”这一命题并不足以涵盖公司债权人请求出资未到期的股东承担责任的全部现象。股东对公司的出资义务既是约定义务，又是法定义务。从约定义务的角度，股东应依照公司章程的规定向公司交付出资标的的财产，同时对公司享有出资期限尚未届至的抗辩；从法定义务的角度，股东应以其认缴的出资额为限对公司承担责任，该认缴出资额构成以价值形态而非以股东出资方式存在的公司财产，公司债权人可申请强制执行股东认缴出资范围内的该部分公司责任财产。在非破产情形下，所谓股东出资加速到期的本质不是股东丧失出资期限利益而履行约定的出资义务，而是股东应以其认缴的出资额为限承担对公司出资的法定义务，是股东有限责任的实质内容。公司法司法解释所规定的股东对公司债权人的补充赔偿责任，其本质是股东以出资额为限对公司承担的责任。完善股东出资义务规则，应增加规定股东违反出资义务的延迟赔偿责任，并以公司资产不能清偿到期债务为界限，确立公司法第3条的适用条件。
英文摘要：
The term "accelerated expiry for shareholder's capital contribution" is not adequate to cover the whole phenomenon that a company's creditors require shareholders to pay in the capital contributions for which they have subscribed, irrespective of the fact that the deadlines have not expired for such capital contributions. The shareholders' obligation to contribute capital to the company is both a contractual obligation and a legal obligation. From the perspective of contractual obligations, shareholders should deliver their assets as capital contributions to the company in according to the articles of association, and at the same time have a defense against the company that period for the capital contribution has not yet expired. From the perspective of legal obligations, shareholders should be liable to the company to the extent of their respective capital contributions. The capital contributions subscribed for by the shareholders constitute the company's property in the form of value, rather than in the form of the shareholders' capital contribution, for which the company's creditors can apply for enforcement. In the case of non-bankruptcy, the essence of the so-called accelerated expiry for shareholders' capital contributions is not that the shareholders lose the benefit of period for the capital contributions and perform the contractual obligation to pay in the capital contributions, but that the shareholders should assume the legal obligation to contribute the capital contributions they have subscribed for to the company, which is the substance of the limited liability of shareholders to the company. The supplementary liability of shareholders to the company's creditors as stipulated in judicial interpretation is essentially the legal responsibility of shareholders to the company to the extent of their respective capital contributions. The rules on the shareholders' obligations of capital contributions can be further improved by providing the liability for delays in compensation for shareholders' violation of obligations on their capital contributions and establishing the conditions of the application of Article 3 of the Company Law based on the inability of the company's assets to pay off all expired debts.
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