摘要
股东认缴出资加速到期制度是在股东出资期限利益与债权人保护权衡后所作出的制度选择,其有效地弥补了认缴制下存在的法律漏洞。从债权人整体利益保护出发,应确立限制非破产情形下单个债权人主张股东认缴出资加速到期的基本原则。但当期限利益被滥用,严重损害单个债权人的期限利益之时,在特定情形下,应赋予债权人向认缴股东主张认缴出资加速到期的权利。依据法律逻辑及制度内涵,司法实践中对以下三种情形:债权设定时,股东的相关行为已使得该债权人对股东未届出资期限的出资额产生高度确信和依赖;公司的法人股东为绝对控股股东或者全资股东进入破产程序,对公司经营产生重大影响;认缴出资股东存在借认缴期限恶意逃避股东责任之时,应予考虑适用认缴出资加速到期制度。
The system of accelerating the expiration of subscribed capital is a choice made after the balance between the shareholders’interest in the duration of investment and the protection of creditors.Starting from the protection of the whole interests of creditors,the basic principle of limiting the claims of individual creditors in the case of non-bankruptcy to accelerate the maturity of shareholders’subscription should be established.However,when the term interest is abused and seriously damages the term interest of individual creditor,the creditor should be given the right to claim to the subscription shareholders to accelerate the maturity of the subscribed capital under certain circumstances.According to the legal logic and the system connotation,there are three situations in the judicial practice:when the creditor’s right is established,the related behavior of the shareholder has caused the creditor to have the high confidence and the dependence to the shareholder’s capital contribution amount which has not expired;if the legal person shareholder of the company is an absolute controlling shareholder or a wholly-owned shareholder and goes into bankruptcy proceedings,it will have a significant impact on the company’s operation;if the subscription shareholder maliciously evades the liability of the shareholders when there is a time limit for the subscription,consideration should be given to the application of the system of accelerated expiration of subscription contributions.
作者
黄学里
HUANG Xueli(Law School,Central South University,Changsha,Hunan45000,China)
出处
《财经理论与实践》
CSSCI
北大核心
2022年第5期155-160,共6页
The Theory and Practice of Finance and Economics
基金
国家社会科学基金项目(19BDJ011)。
关键词
认缴出资
加速到期
法人人格
出资期限
subscribed capital
accelerated maturity
corporate personality
term of contribution
