论认缴制下股东出资责任的加速到期

发布时间：2018-06-03 08:27

本文选题：出资责任 + 加速到期　；参考：《吉林大学》2017年硕士论文

【摘要】：2013年的《公司法》变革,虽然给股东带来更多的自主权,但同时也使股东出资责任的承担问题更加复杂。其中最突出的问题,就是由于2013年《公司法》确立了资本认缴制度,取消了对认缴股东出资期限的限制,股东可以在公司章程中自由的约定出资安排。当公司不能清偿债权人的到期债权,且股东的出资期限尚未届期,债权人是否可以请求股东的出资责任加速到期,公司是否可以要求股东提前履行出资义务呢,这一请求又该如何实现?对于这一问题,不论是理论还是实践,都有很大的争议。因此,对股东出资责任加速到期的分析很有必要,其有利于完善股东出资责任的理论,有利于司法审判的统一,有利于债权人利益的保护和公司的稳定发展。首先,对现行认缴制下股东之间约定的效力进行分析判断,为加速到期的分析打下基础。虽然股东之间的契约性越来越受到重视,但契约自由仍然要受到法律的约束,因此现行认缴制下,股东仍然要承担法定的出资责任。认缴约定不仅体现在公司章程中,还体现在出资人协议中。当公司章程与出资协议的内容发生冲突时,两者的效力如何判断,一定情况下,出资人之间的协议是否也可以作为股东出资责任加速到期的依据。在现行认缴制下,股东之间仍然互为法定担保人,某一股东承担加速到期的责任后还可以向其他认缴未实缴的股东进行追偿。其次,在维持公司经营的基础上,如何实现股东出资责任的加速到期。对于公司来说,公司章程自治无疑是最好的实现方式,既可以通过加速到期充实公司资本,维持公司的正常经营,又可以完整的体现股东之间的真实意思表示。但在我国市场经济的大环境下,公司自治仍然还有很多的缺陷,不能得到充分、有效、合理的利用。虽然大部分时间股东与公司的利益是一致的,但现行法律赋予股东的自由权,难免会成为股东谋求自己利益的工具。在股东承诺的认缴已经不能满足公司现行经营状况,公司自治又不能发挥作用时,就需要探索立法上的完善。只有公司自治与立法相辅相成,才能更好的解决问题,减少漏洞的发生。对于债权人来说,在公司已经确认股东出资责任加速到期,而认缴股东仍然不履行出资义务的,其可以通过适用《公司法司法解释(三)》第13条的规定,要求未出资股东承担补充赔偿责任。在加速到期的具体诉讼中,还需要对几个问题进行梳理分析,明确不能清偿到期债务的标准、债权人败诉后其他债权人是否可以对认缴股东再提起诉讼、加速到期事由消失后股东的出资是否可以要求返还等。然后对法人人格否认情形下股东认缴加速到期问题进行研究,认缴制下公司资本不足,股东滥用认缴出资规则,任意延长出资期限,逃避债务,是否要优先考虑加速到期的问题。最后,当公司的经营终止,进入破产或解散程序时,如何看待股东出资责任加速到期的行使问题。根据现有法律的明确规定,破产程序和清算程序中的股东出资不受出资期限的限制。那么如何看待公司存续与公司终止时的加速到期问题,两者之间是否冲突,都是值得我们思考的问题。
[Abstract]:The reform of the company law in 2013 has brought more autonomy to shareholders, but it also complicate the burden of shareholders' contribution. The most prominent problem is that the capital recognition system has been established by the company law in 2013, the limit on the limit of the time limit for the subscribed shareholders is cancelled, and the shareholders can be free in the company's articles of association. If the company can not repay the creditor's due claim, and the time limit of the shareholder's capital contribution is not expired, whether the creditor can request the shareholder's contribution responsibility to expire, whether the company can require the shareholders to fulfill the obligation of investment in advance, how should this request be realized? For this question, whether it is theory or practice, There are great disputes. Therefore, it is necessary to analyze the accelerated expiration of shareholders' contribution liability. It is beneficial to the theory of improving the liability of shareholders, which is beneficial to the unification of judicial trial, the protection of the interests of creditors and the stable development of the company. The analysis of rapid maturity lays the foundation. Although the contractual nature between shareholders is being paid more and more attention, the freedom of contract is still bound by the law. Therefore, under the current confusing system, the shareholders still have to assume the legal contribution liability. The payment agreement is not only embodied in the articles of Association of the company, but also in the present investor agreement. When the content of the discussion is conflicting, how to judge the effectiveness of the two, in a certain case, whether the agreement between the investors can also be the basis for the accelerated expiration of the shareholders' contribution liability. Under the current confusing system, the shareholders are still mutual legal guarantor, and a certain shareholder can also pay other unpaid confishs after the responsibility of accelerating maturity. Secondly, on the basis of maintaining the management of the company, on the basis of maintaining the company's operation, how to realize the accelerated expiration of the shareholders' contribution liability. For the company, the autonomy of the company's constitution is undoubtedly the best way to realize it. It can not only enrich the company's capital, maintain the normal business of the company by accelerating its maturity, but also fully reflect the true meaning between the shareholders. However, under the environment of China's market economy, corporate autonomy still has a lot of defects, which can not be fully, effectively and reasonably used. Although most of the time shareholders are in accordance with the interests of the company, the free right given by the shareholders in the current law will inevitably become a tool for shareholders to seek their own interests. When the payment can not meet the current operation situation of the company, when the company autonomy can not play its role, it needs to explore the perfection of the legislation. Only the company autonomy and the legislation complement each other, can we solve the problem better and reduce the occurrence of the loopholes. For the creditors, the company has confirmed that the shareholders' contribution responsibility is due to expire, and the shareholders are still paid. However, if it fails to fulfill the obligation of capital contribution, it may require the non funded shareholders to undertake the liability for supplementary compensation through the application of the thirteenth articles of the judicial interpretation of the company law (three). It is possible to bring a lawsuit against the subscribed shareholders, to accelerate the return of the capital contribution of the shareholders after the expiry of the expiry, and to study the problem of accelerating the maturity of the shareholders in the case of disregard of the personality of the legal person. First consider the problem of accelerating maturity. Finally, when the company's operation terminates and enters the bankruptcy or disbanded procedure, how to see the problem of accelerating the expiration of the shareholder's contribution liability. According to the existing law, the shareholders' contribution in the bankruptcy procedure and the liquidation procedure is not limited by the limit of the limit of the investment period. The question of whether or not to accelerate the expiration at the time of termination is a question worth considering.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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