股东出资期限利益之否定——以权利外观理论为基础  

The Denial of Shareholder’s Period Benefits in the Term of Capital Contribution—Based on the Exterior Right Theory

作　　者：董惠江[1] 王梦薇 DONG Hui-jiang;WANG Meng-wei(Department of Law,Heilongjiang University,Ha’erbin 150000,China)

机构地区：[1]黑龙江大学法学院,哈尔滨150000

出　　处：《安徽师范大学学报（社会科学版）》2021年第1期97-106,共10页Journal of Anhui Normal University(Hum.&Soc.Sci.)

基　　金：黑龙江省新型智库研究项目(19ZK005)。

摘　　要：认缴制下,股东出资期限由公司自治,但因相应制度规范缺失,股东出资期限利益与其他主体利益的矛盾突出,理论界和实务界争议不断。立足于实务纠纷的解决,股东已公示的出资期限信息之间冲突,实际情况与登记事项不一致,应适用《民法典》第65条商事登记效力规定,运用权利外观理论将此种情形归类于未出资或瑕疵出资,否定股东以出资期限未届至对抗债权人信赖利益。出资期限未届至股权转让的,根据债法原理,未经债权人同意的,不应当免除出让人出资期限内的出资义务。执行程序中,在查明公司资产已无力清偿后,或在强制拍卖、变卖股权前,出资期限尚未届至的股东出资期限应加速到期,并以认缴的出资额为限承担责任。Under the subscribed capital system,shareholders have the freedom of the term of capital contribution,but there is no corresponding system stipulated by law.The contradiction between the term interests of shareholders and the interests of other subjects is prominent,and there are many disputes in the theoretical and practical circles.To resolve practical disputes,due to the inconsistency of the time limit for shareholders to publicize their capital contribution and the inconsistency between reality and registered items,Article 65 of the general provisions of the Civil Law on the validity of commercial registration shall apply,classifying the appearance of rights theory as unfunded or defectively funded.Shareholders with capital contribution period has not yet been elected to fight creditors trust interest.Where the equity has not been transferred for a term,according to the principle of the debt law and without the consent of the company or the creditor,the transferor shall not be exempted from its capital contribution obligations during the capital contribution period.In the execution procedure,after the company’s assets are found to be insolvent,or before the compulsory auction or sale of equity,the shareholder’s capital contribution period that has not yet expired shall be accelerated to expire,and shall be liable within the limit of the amount of capital contribution subscribed.

关 键 词：认缴制 期限利益 加速到期 强制执行 

分 类 号：D922.291.91[政治法律—经济法学]