论认缴制下股东补充赔偿责任中的“不能清偿”标准——基于回归公司法立场的分析

发布时间：2018-06-29 06:24

本文选题：股东补充赔偿责任 + 不能清偿　；参考：《政治与法律》2017年03期

【摘要】：股东补充赔偿责任以公司"不能清偿"为适用前提,一般担保中的"执行财产不能清偿"标准是目前我国关于"不能清偿"认定的主流学说。此种学说体现了理论界对传统民法理论的过度路径依赖,忽略了公司法的自身特性。通过回归公司法立场的分析,股东补充赔偿责任实质是股东出资责任的一种变通履行方式,在认缴制下应承担好保障公司债权实现的功能,"不能清偿"不宜以强制执行程序为前置程序,而应采取个案标准、司法判定标准,在判定内容上采取以现金流标准为主体,同时兼顾特定物之债、其他可供参考要素等做法。
[Abstract]:Shareholders' supplementary liability is based on the premise that the company is unable to pay off, and the standard of "execution property cannot be paid off" in the general guarantee is the mainstream theory about the recognition of "inability to pay off" in our country at present. This theory reflects the excessive path dependence on the traditional civil law theory and ignores the characteristics of company law. Through the analysis of returning to the position of company law, the essence of supplementary compensation liability of shareholders is a kind of alternative performance mode of shareholders' liability for capital contribution. Under the subscription system, we should take on the function of ensuring the realization of the company's creditor's rights, and the "inability to pay off" should not take the enforcement procedure as the leading procedure, but should adopt the case standard, the judicial judgment standard, and the cash flow standard as the main body in the content of the judgment. At the same time take into account the debt of specific things, other available reference elements and other practices.
【作者单位】：北京大学法学院;
【分类号】：D922.291.91

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