股东失权制度的法律构造  

Legal Structure of Equity Loss

作　　者：于莹[1] 申玮 YU Ying;SHEN Wei

机构地区：[1]吉林大学法学院,长春130012

出　　处：《吉林大学社会科学学报》2023年第6期32-44,230,231,共15页Jilin University Journal Social Sciences Edition

基　　金：国家社会科学基金项目(21STA051)。

摘　　要：我国公司法全面认缴制度改革后,因股东出资引发的纠纷数量剧增,公司资本空洞化以及债权人的交易风险增大,都促使我们思考如何确立公司资本以及如何强化股东违反出资义务的责任。本次《公司法》修订,新增包括股东失权制度等一系列配套措施雕琢全面认缴制,完善公司资本制度前端改革。股东失权制度使公司掌握了吸纳充实公司资本的主动权,不必被动等待股东作为债务人履约,增强了公司筹资弹性,其与股东除名制度有不同的制度价值。股东失权制度的功能定位与该规则适用的应然程序直接相关。《公司法草案三审稿》将董事核查催缴义务单独设置为一条,可以看作是我国建立董事催缴义务的有益尝试,应当在资本由股东向公司流动的各个阶段落实董事催缴义务,同时取消发起人的连带责任,但失权股东的赔偿责任不能被董事的赔偿责任所取代。除此之外,股东失权制度适用后的法律效果、股东平等原则的贯彻、债权人保护方面仍需进一步解释。After the reform of the full subscription system of the Company Law,the number of disputes caused by shareholders’capital contribution has increased dramatically,and the hollowing out of corporate capital and the transac⁃tion risk of creditors have increased,which has prompted us to think about how to establish corporate capital and strengthen the liability of shareholders for violating their capital contribution obligations.The revision of the Company Law has added a series of supporting measures,including the loss of equity to carve out the full subscription system and improve the front-end reform of the company’s capital system.The loss of equity system enables the company to grasp the initiative to absorb and expand the company’s capital,but it does not have to passively wait for the shareholders to perform as debtors,which enhances the company’s financing flexibility,and hence has different institutional value from the shareholder disqualification.The functional orientation of the shareholder default system is directly related to the natu⁃ral procedure to which the rule applies.The Company Law(The Third Revised Draft)sets the call obligation of directors as a separate article,which can be regarded as a useful attempt to establish the call obligation of directors in China,and the call obligation of directors should be implemented at all stages of the flow of capital from shareholders to the compa⁃ny.The joint and several liabilities of the promoters should be abolished,but the liability of the shareholders who lose their rights cannot be replaced by the liability of directors.In addition,further explanations are still needed for the legal effect of the application of loss equity system,the implementation of the principle of shareholder equality,and the pro⁃tection of creditors.

关 键 词：全面认缴制 股东失权 股东除名 董事催缴义务 

分 类 号：D922.291.91[政治法律—经济法学]