股东出资义务履行不正常的债法评价及其公司法衔接  

Evaluation of the Abnormal Performance of Capital Contribution Obligations in the Law of Obligations and Its Connection to the Corporation Law

作　　者：张其鉴 ZHANG Qijian

机构地区：[1]中央民族大学法学院

出　　处：《经贸法律评论》2023年第5期105-124,共20页Business and Economic Law Review

基　　金：国家社会科学基金后期资助暨优秀博士论文项目“认缴资本制下的股东出资义务研究”(项目批准号:20FYB025);全国人大法工委委托研究课题“公司资本制度再造与公司法的现代化”。

摘　　要：股东出资义务履行及相关责任的研究,应当在债法与公司法二元系统下进行,这是由出资义务的法律构造既有债的一般性又有公司法上的特殊性决定的。针对实务中各种出资义务履行不正常现象,在债法系统下,对其抽象概括和形态划分,应当结合债的不履行理论、《民法典》划分法、出资之债不履行的自身特性进行,在将抽逃出资界定为出资义务已履行但构成侵权基础上,出资义务履行不正常可以抽象划分为两类四种形态,即出资义务不履行(不履行、履行不符合约定、履行不符合法定)与抽逃出资。进而,在责任定性和责任范围上,不履行、履行不符合约定构成违约,承担继续出资、约定违约金、损害赔偿等违约责任;履行不符合法定不构成违约,但仍对出资不足负补足等责任;抽逃出资构成侵权,承担返还出资、损害赔偿等侵权责任。衔接到公司法系统的结果是,以上两类四种形态都构成出资亏空,有适用各种法定出资亏空责任之可能,其中,以给付为内容的出资亏空责任的填补范围取决于债法确定的责任范围。The research on the performance of shareholders’capital contribution obligations and their liabilities should be conducted within the dual system of the law of obligations and corporation law,as determined by the legal structure of capital contribution obligations,which combines the general characteristics of obligations in civil law and the particularities of corporation law.In response to various instances of abnormal performance of capital contribution obligations in practice,within the framework of the law of obligations,their classification should be considered in conjunction with the theory of non-performance of obligations,the division method stated in the Civil Code of PRC,and the inherent characteristics of capital contribution obligations.By defining the withdrawal of capital as a fulfillment of capital contribution obligations but a type of infringement,abnormal performance of capital contribution obligations can be classified into two types in four forms:non-performance of capital contribution obligations(non-performance,performance not in accordance with the agreement,performance not in accordance with legal requirements),and withdrawal of capital.Furthermore,in terms of the characterization and scope of liabilities,non-performance and performance not in accordance with the agreement constitute a breach of contract,resulting in liabilities such as continued capital contribution,liquidated damages prescribed,and compensation for damages.Performance not in accordance with legal requirements does not constitute a breach of contract,but the obligation to fulfill capital contribution still applies in case of insufficient contribution.Withdrawal of capital constitutes an infringement,resulting in liabilities such as returning the capital and compensating for damages.Relating to the corporation law system,all four forms mentioned above constitute a capital deficiency,thereby possibly bearing various legal responsibilities for capital deficiency.The scope of liabilities for filling capital deficiency depen

关 键 词：出资之债履行不正常 形态划分 不履行 抽逃出资 公司法衔接 

分 类 号：D922.291.91[政治法律—经济法学] D923[政治法律—法学]