出资义务加速到期规则的解释论  

A Structural Review of the Acceleration Rules of Capital Contribution Obligations

作　　者：刘斌[1] Liu Bin

机构地区：[1]中国政法大学民商经济法学院

出　　处：《财经法学》2024年第3期114-128,共15页Law and Economy

基　　金：司法部法治建设与法学理论研究部级科研项目“全链条资本治理体系中董事权责配置研究”(22SFB4023)的研究成果。

摘　　要：面对注册资本完全认缴制所产生的问题,2023年修订后的《公司法》对有限责任公司改采了限期认缴制,并引入了催缴失权、加速到期等规则予以完善。《公司法》第54条规定,公司不能清偿到期债务的,公司或者已到期债权的债权人有权要求已认缴出资但未届出资期限的股东提前缴纳出资。该条款简明扼要,涵盖了加速到期条件、请求权主体、出资财产入库公司等三重面向。本条规定体现了立法机关的价值判断,实质上系对公司、股东、债权人利益的衡量安排,以公司利益为该制度构建的基点和本旨。该利益衡量方案契合公司法的价值体系,在构成上包括三项旨意:以停止支付而非支付不能为加速到期标准;以公司资本需求为本位允许公司要求加速到期;以入库规则为通道保障公平清偿债权。在规范适用上,出资义务加速到期规则衔接董事催缴义务和催缴失权制度,可以协同保障公司的资本需求和公司利益。Faced with the problems caused by the full subscription system for registered capital,the 2023 revised Chinese Company Law introduced several related rules.Article 54 of the Company Law stipulates that if a company cannot pay off its due debts,the company,or its creditors whose claims have expired have the right to require shareholders who have subscribed for capital contributions but have not yet expired to pay capital contributions in advance.The clause is concise and to the point,covering three aspects including accelerated maturity conditions,claimants,and the company warehousing the investment assets.This provision reflects the value judgment of the legislation and is essentially a weighing arrangement for the interests of the company,shareholders,and creditors.The interests of the company are the basis and purpose of the system.This interest measurement plan is in line with the value system of the company law and includes three purposes in its composition.In future judicial interpretations of the Company Law,the connotation of accelerated maturity standards,the rights and responsibilities of the board of directors should be clarified,and the relationships with Article 52 should be clarified.

关 键 词：加速到期 公司利益 停止支付 二元主体 入库规则 

分 类 号：D92[政治法律—法学]