法定资本制下股东失权制度的法律效果  

Legal Effect of Shareholders'Loss of Equity Under the Statutory Capital System

作　　者：王艺璇 WANG Yixuan(School of Law,Tsinghua University,Beijing 100084,China)

机构地区：[1]清华大学法学院,北京100084

出　　处：《东北大学学报（社会科学版）》2024年第3期89-97,共9页Journal of Northeastern University(Social Science)

基　　金：国家社会科学基金青年资助项目(19CFX048)。

摘　　要：股东失权是针对欠缴出资股东所实施的惩戒措施,但并非股东出资义务消灭的法定事由。失权股东的责任应置于公司资本制度体系中予以观察确定。法定资本制下,失权股东应在其欠缴出资范围内,视公司对收回股权的处理路径而对公司承担兜底责任。若公司选择将该部分股权转让,则应衔接股权转让规则,由受让人承担出资义务,失权股东应在其所认缴出资范围内承担补充责任,同时,若股权转让款低于所认缴的出资额,失权股东应承担补足责任。若公司选择将该部分股东注销,则应衔接实质减资规则,失权股东应在其所认缴出资范围内对公司债权人承担补充赔偿责任。Shareholders'loss of equity is a disciplinary measure for shareholders who have failed to fulfill the obligations of capital contribution;however,it is not a legal cause for the extinction of shareholders'capital obligations.The liability of defaulting shareholders should be observed and determined in the system of corporate capital.Under the statutory capital system,the defaulting shareholder shall be liable for the company within the scope of its delinquent capital contribution,depending on the company's handling of the recovery of equity.If the company chooses to transfer this equity,the rules of equity transfer shall be articulated,the transferee shall assume the obligation of capital contribution,and the defaulting shareholder shall be jointly and severally liable to the extent of its subscribed capital.At the same time,if the equity transfer amount is lower than the subscribed capital,the defaulting shareholder shall assume the responsibility to make up the amount.If the company chooses to cancel this part of equity,it shall articulate the rules of substantial reduction of capital,and the defaulting shareholder shall bear the supplementary liability to the creditors of the company within the scope of the capital contribution they have subscribed.

关 键 词：有限公司 股东失权 出资义务 公司自治 法定资本制 

分 类 号：D922.287[政治法律—经济法学]