股东有限责任的制度重述与规则适用——历史和比较视角的考察  

Institutional Restatement and Application of Rules on Limited Liability of Shareholders-A Historical and Comparative Perspective

作　　者：王亚霈 Wang Yapei(Law School,Heilongjiang University,Harbin,Heilongjiang 150080)

机构地区：[1]黑龙江大学法学院,黑龙江哈尔滨150080

出　　处：《河南财经政法大学学报》2024年第2期38-47,共10页Journal of Henan University of Economics and Law

摘　　要：我国公司法理论通常是从公司外部债务关系的角度理解有限责任,但这一认识并不准确。梳理有限责任制度的历史,可以发现其债权人救济模式的演进分为直接责任、债务责任和直索责任三个阶段。不同于合伙组织,公司法上的有限责任不具有对外性,股东只对公司承担缴付出资的义务,不对公司债权人承担责任。我国公司法上的有限责任的实质是股东对公司承担有限的出资责任,并主要以证成公司人格否认、敦促股东足额缴纳出资、平衡股东和公司债权人利益的方式适用。阐明公司法上有限责任的规范含义,对于正确适用认缴制、加速到期、股东补充责任、公司人格否认等公司法规则具有重要意义。Chinese company law theory usually understands limited liability from the perspective of a company’s external debt relationship,but this understanding is not accurate.By combing the history of limited liability system,it can be found that the evolution of its creditor relief mode is divided into three stages:direct liability,debt liability and direct request for liability.Unlike partnership organizations,limited liability in company law does not have the external nature,the shareholders only assume the obligation to pay capital contributions to the company,and do not bear the liability for the company’s creditors.The essence of limited liability in China’s company law is that shareholders bear limited responsibility for the company’s capital contribution,which applies mainly in the form of justifying the rules of denial of corporate personality,urging shareholders to pay the capital contribution in full,and balancing the interests of the shareholders and the company’s creditors.It is of great significance to clarify the normative meaning of limited liability in the company law for the correct application of the company law rules such as subscription contribution to the registered capital of the company,urging shareholders to pay capital contributions in advance,supplemental liability of shareholders,and denial of corporate personality.

关 键 词：股东有限责任 公司人格 债权人保护 法律移植 

分 类 号：D922.22[政治法律—经济法学]