论认缴制下股东有限责任的风险属性  

On the Attribute of Risk of Shareholder’s Limited Liability under the Subscribed Capital System

作　　者：郑海蓉 ZHENG Hairong(School of Law,Fuzhou University,Fuzhou,Fujian 350108,China)

机构地区：[1]福州大学法学院,福建福州350108

出　　处：《南京航空航天大学学报（社会科学版）》2020年第3期76-81,共6页Journal of Nanjing University of Aeronautics & Astronautics（Social Sciences）

摘　　要：传统意义上的股东有限责任是指股东责任以股东出资为限。而认缴制下,认缴股东往往没有实际完成出资义务,而致公司不能清偿债务时,其不能履行出资义务的几率也大大增加。由此,认缴制下的股东有限责任存在落空危险,公司债权人利益遭受更大的风险。认缴制下,公司不能清偿债务的客观风险性及出资期限加速到期的不确定性,决定了认缴股东有限责任的风险责任本质。鉴于认缴股东有限责任的风险本性,为平衡公司、股东及公司债权人的利益,应当设置强制公司缴纳担保金的制度,以担保金弥补公司债权人从公司和未完成出资股东处无法受偿的部分,从而规避公司债权人利益受损的风险。Traditionally,a shareholder’s limited liability means his liability is determined by his capital contribution.In the subscribed capital system,the shareholder usually hasn’t completed his capital contribution,which means he will probably not be able to take his liability when the company cannot pay off its debt.Therefore,there is a risk that the shareholder’s limited liability cannot be fulfilled under the subscribed capital system,which will put creditors in severe financial condition.In the subscribed capital system,the combined effect of company’s inability to pay off debts objectively and the uncertainty of the accelerated maturity of the capital contribution period determine the intrinsic risks of limited liabilities of a subscribed shareholder.In order to balance the interests among the company,shareholders and company’s creditors,taking the risk attributes of the limited liability of subscribed shareholders into account,we should establish a system which compels company to contribute guaranty money.When company’s creditors cannot get compensation from the company and the shareholders who have not paid the capital contribution,the guaranty money can be used to make up for their losses.

关 键 词：认缴制 有限责任 风险责任 强制性担保金 

分 类 号：D922.291.91[政治法律—经济法学]