破产重整中出资人的资本金补缴规则研究
发布时间：2019-02-15 08:56
【摘要】：2013年修订的《公司法》实施认缴资本制,进入清算财产的未实缴资本范围从登记的注册资本与实缴资本金之差额,转变为章程记载的认缴资本与已缴资本的差额,未实缴出资人负有的资本补足和连带清偿责任。未实缴出资人的资本补足包括了"出资义务违反的资本补足"和"特定程序下提前缴纳资本金"两类情形。在重整程序中,债务人出资人提前缴纳义务的履行能够在短期内迅速增加公司的资本金规模,显著改善公司的财务状况。但应当注意,在DIP模式下,重整程序中的未实缴出资人提前履行缴纳义务具有特殊性,义务的履行与否不应成为出资人权益调整和保留的前提。
[Abstract]:The Company Law, revised in 2013, implements the subscription capital system, and the unpaid-up capital that enters the liquidation property changes from the difference between the registered capital and the paid-in capital to the difference between the subscription capital and the paid-in capital recorded in the articles of association. Capital replenishment and joint and several liabilities incurred by unpaid-up contributors. The capital replenishment of unpaid-up contributors includes two kinds of cases: "capital supplement in breach of investment obligation" and "early payment of capital under specific procedures". In the reorganization process, the debtor's early payment obligations can rapidly increase the capital size of the company in the short term, and improve the financial situation of the company significantly. However, it should be noted that under the DIP mode, the unpaid-up investors in the reorganization process have particularity in performing their obligations ahead of time, and the performance of the obligations should not be the precondition for the investors' rights and interests to be adjusted and retained.
【作者单位】： 中国社会科学院研究生院;
【分类号】：D922.291.91
[Abstract]:The Company Law, revised in 2013, implements the subscription capital system, and the unpaid-up capital that enters the liquidation property changes from the difference between the registered capital and the paid-in capital to the difference between the subscription capital and the paid-in capital recorded in the articles of association. Capital replenishment and joint and several liabilities incurred by unpaid-up contributors. The capital replenishment of unpaid-up contributors includes two kinds of cases: "capital supplement in breach of investment obligation" and "early payment of capital under specific procedures". In the reorganization process, the debtor's early payment obligations can rapidly increase the capital size of the company in the short term, and improve the financial situation of the company significantly. However, it should be noted that under the DIP mode, the unpaid-up investors in the reorganization process have particularity in performing their obligations ahead of time, and the performance of the obligations should not be the precondition for the investors' rights and interests to be adjusted and retained.
【作者单位】： 中国社会科学院研究生院;
【分类号】：D922.291.91
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