再论股东未届期出资义务的履行

发布时间：2018-03-09 09:15

本文选题：未届期出资　切入点：提前履行　出处：《法学》2017年09期 　论文类型：期刊论文

【摘要】：我国2013年《公司法》确立认缴资本制以来,关于出资未届期公司的债权人就股东出资义务主张权利的问题,理论界与实务界提出了不少解决方案,主要包括加速到期、基于公司资本显著不足适用法人格否认、债权人代位权、破产倒逼提前出资等。但破产程序是唯一具有法律依据的在出资未届期情形下实现债权人救济的手段。还应强调的是,债权人不得通过执行程序,变更执行对象,使未届期出资股东提前履行出资义务,从而间接实现"加速到期"目的。在股东未届期出资公司的破产程序适用方面,对破产原因作出准确的解释可谓破产程序的适用前提。若未届期出资股权发生了转让,应回到合同法的框架下,在法律适用时应区分不同情形,分别判断出资义务的履行主体。
[Abstract]:Since the establishment of the subscription capital system in 2013, the theoretical and practical circles have put forward a lot of solutions to the problem of the creditors of the undercapitalized companies claiming their rights in respect of the shareholders' contribution obligations, including the acceleration of maturity. Based on the denial of the legal personality of the company's significant capital deficiency, the creditor's right of subrogation, bankruptcy forcing the capital contribution in advance, etc. But the bankruptcy procedure is the only legal basis to realize the creditor's relief under the undercapitalization. The creditor shall not change the object of execution through the execution procedure so as to enable the undermatured shareholders to perform their capital contribution obligations in advance, thus indirectly achieving the purpose of "accelerating maturity". An accurate explanation of the cause of bankruptcy can be regarded as the applicable premise of bankruptcy procedure. If the equity of capital contribution has been transferred in the immature period, we should return to the framework of contract law and judge the subject of performing the obligation of capital contribution separately when the law is applied according to different circumstances.
【作者单位】：南京航空航天大学人文与社会科学学院;
【基金】：国家社科基金一般项目《公司章程防御性条款法律效力研究》(14BFX077)的研究成果
【分类号】：D922.291.91

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