认缴制下股东出资义务加速到期研究

发布时间：2018-04-19 00:20

本文选题：认缴制 + 股东出资义务　；参考：《华中师范大学》2017年硕士论文

【摘要】：公司资本认缴制改革是在深化改革和经济下行背景下,在公司法领域一次大刀阔斧的改革,体现了对股东自治的充分尊重,激发了社会大众投资创业的热情。然而,改革对股东自治的过度偏向,引发了人们对债权人利益保护的担忧。2015年5月,上海首例注册资本认缴出资案“横空出世”,把人们对债权人利益保护的担忧“从想象拖入现实”。该案引发了一个司法适用难题:在公司不能清偿到期债务时,债权人能否请求未届出资期限的股东提前履行出资义务?或者说能否要求股东的出资义务加速到期呢?事实上,早在2006年公司法时代这一难题就已存在,但2013年资本认缴制改革废除2年、5年的限制后无疑使之更为凸显。如果说2年、5年的等待尚可忍受,那么数十年、甚至上百年的等待岂不是对债权人过于不公?更严重的问题在于,债权人的等待不仅是一种心理煎熬,更蕴含着一种巨大的现实风险。作为公司资本制度改革后法律适用难点之一,我国现行法律对此并没有明文规定,学界亦对此众说纷纭,莫衷一是,直至今日依旧悬而未决。然而实践中,股东出资义务能否加速到期业已成为法律实务中认缴资本类案件的裁判核心。因此,股东出资义务加速到期能否适用?该如何适用?亟需立法做出回应。鉴于此,本文从上海首例注册资本认缴出资案引出主题,论证了股东出资义务加速到期的合理性,梳理并评析了目前学界的观点,最终提出了适用股东出资义务加速到期的具体建议,以期对立法和司法实践有所助益。具言之,本文将从以下五个部分对股东出资义务加速到期进行论述:第一部分界定了股东出资义务加速到期的内涵和适用前提。第二部分主要从法理角度论证股东出资义务加速到期的合理性,具体包括债权人利益保护原则、权利与义务对立统一原则、法律效益理论以及资本信用原则。第三部分主要对目前学界的诸多观点进行梳理和回应,进一步为股东出资义务加速到期寻求理论支撑。首先,对学界肯定说、否定说、折中说三种观点进行归纳总结;其次,在赞同肯定说的前提下,分别对三种观点做出评析,同时对上海首例注册资本认缴出资案的裁判要点进行点评。第四部分从抽象的理论论证转向具体的法律适用,总结出股东出资义务加速到期在现行法律中的适用困境,为第五部分具体建议的提出做铺垫。第五部分在前述论述的基础上,主要从股东出资义务加速到期具体适用的四个方面提出建议:应以《公司法司法解释(三)》第十三条第二款作为适用依据;只有当公司经强制执行仍不能清偿债务时,方可认定公司不能清偿到期债务;债权人可将公司与股东列为共同被告;未届出资期限的股东不可向债权人和公司主张利息扣除,但可向其他股东主张。
[Abstract]:Under the background of deepening reform and economic downturn, the reform of corporate capital subscription system is a drastic reform in the field of corporate law, which embodies the full respect for shareholder autonomy and inspires the enthusiasm of the public to invest and start a business.However, the reform's excessive bias towards shareholder autonomy has raised concerns about the protection of creditors' interests. In May 2015, the first registered capital subscription case in Shanghai was "unravelled".Put people's concerns about the protection of creditors' interests "from imagination to reality."The case raises a problem of judicial application: when the company fails to pay off its debts due, can creditors ask shareholders who have not yet done so to perform their contribution obligations in advance?Or is it possible to require shareholders to accelerate the maturity of their investment obligations?In fact, the conundrum existed in the company law era as early as 2006, but the capital subscription reform abolished two years in 2013, and the five-year limit undoubtedly made it even more prominent.If waiting for two or five years is tolerable, wouldn't it be unfair to creditors to wait for decades, or even hundreds of years?The bigger problem is that creditors' waiting is not just a psychological ordeal, but also a huge real risk.As one of the difficulties in the application of the law after the reform of the corporate capital system, the current law of our country has no explicit provisions on it, and scholars have different opinions on it.However, in practice, whether the shareholder's contribution obligation can accelerate the maturity has become the core of capital subscription cases in legal practice.Therefore, can the shareholder's obligation to contribute to the accelerated maturity be applied?How does it apply?Legislation is urgently needed to respond.In view of this, this paper draws the theme from the first registered capital subscription case in Shanghai, demonstrates the reasonableness of accelerating the expiration of the shareholder's contribution obligation, combs and comments on the current academic viewpoints.Finally, the author puts forward some specific suggestions on how to accelerate the expiration of shareholder's contribution obligation, in order to be helpful to legislation and judicial practice.In the first part, the author defines the connotation and the applicable premise of the accelerated maturity of the shareholder's contribution obligation.The second part mainly demonstrates the reasonableness of accelerating the expiration of shareholder's contribution obligation from the angle of legal theory, including the principle of creditor's interest protection, the principle of unity of opposites between rights and obligations, the theory of legal benefit and the principle of capital credit.The third part mainly combs and responds to the current academic views, and further seeks theoretical support for the acceleration of the maturity of shareholders' contribution obligations.First of all, it summarizes the three viewpoints of positive, negative and eclectic in academic circles. Secondly, on the premise of endorsing the affirmative theory, it makes an analysis of the three views.At the same time, Shanghai's first registered capital subscription contribution of the main points of the judgment.The fourth part changes from the abstract theory argument to the concrete law application, summarizes the shareholder's contribution obligation to accelerate the maturity in the current law application difficult position, makes the foundation for the fifth part concrete proposal.The fifth part, on the basis of the above discussion, puts forward four suggestions on how to accelerate the expiration of shareholder's capital contribution obligation: the second paragraph of Article 13 should be taken as the basis of application;Only when the company is unable to pay off its debts after enforcement can it be determined that the company is unable to pay off its debts due; the creditor may list the company and the shareholders as joint defendants; and shareholders who have not reached the time limit for capital contribution may not claim deduction of interest from the creditors and the company,But it can be argued to other shareholders.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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