“非破产加速”规则的司法困境及完善路径——以2021年《公司法(修订草案)》第48条为视角  

The Judicial Dilemma of“Non-Bankruptcy Acceleration”and the Path of Improvement:From the Perspecive of Article 48 of the 2021 Revised Draft of Company Law

作　　者：许中缘[1] 车钰莹 Xu Zhongyuan;Che Yuying

机构地区：[1]中南大学法学院,湖南长沙410012

出　　处：《湖湘法学评论》2023年第3期77-90,共14页HUXIANG LAW REVIEW

基　　金：国家社会科学基金项目:中国民法自主性知识体系的构建研究(22VRC175)。

摘　　要：最高人民法院2019年发布的《全国法院民商事审判工作会议纪要》对股东出资加速到期的法律适用问题给出了“留白”的审判指导意见。既有裁判反映出司法实践对该指导意见的理解与运用有待完善。从解释学视角考量,应将该指导意见定位为股东出资加速到期规则体系中的“非破产加速”规则,具体适用情形限制为“明显缺乏清偿能力”,从而使其回归规范本意。司法实践在参照该指导意见审理股东出资加速到期纠纷时,应采用统一的具体适用要件,比照《破产法》及相关司法解释的规定,以审查资产的实际状况为前提。2021年的《公司法(修订草案)》在吸收该会议纪要指导意见的基础上新增了股东出资加速到期的有关规则,值得肯定,但其中具体适用情形的认定标准仍不够细致,需进一步完善。The Minutes of the 9th National Conference on Civil and Commercial Trials of Courts issued in 2019 by the Supreme Court gave“blank”guidance on the legal application of the accelerated expiration of shareholders’capital contribution,which deviated from the normative function of guidance.The existing judgments reflect the existence of deviations in understanding the judicial practice’s and application of the guidance.From the perspective of hermeneutics,the guidance should be defined as“nonbankruptcy acceleration”in the system of accelerated maturity rules of shareholders’capital contribution,and the specific circumstances of application should be limited to“obvious lack of solvency”;thus,returning it to the original intention of specifications.In judicial practice,when applying the guidance to deal with disputes over the accelerated expiration of shareholders’capital contributions,a unified standard for determining the specific applicable elements should be adopted,in line with the provisions of the Bankruptcy Law and judicial interpretations,being subject to a review of the actual condition of the assets.The 2021 Revised Draft of Company Law has established relevant rule of shareholders’capital contribution plus maturity based on the guidance of the Minutes of the 9th National Court Civil and Commercial Trials Work Conference,which is worthy of recognition,but the criteria for determining the specific applicable circumstances are still not detailed enough and need to be improved.

关 键 词：认缴制 股东出资 加速到期 非破产加速 

分 类 号：D913.99[政治法律—民商法学]