论未届期股权转让人的出资责任——兼评新《公司法》第88条第1款  

On the Capital Contribution Liability of the Unexpired Equity Transfer——Comment on Article 88,Paragraph 1 of the New Company Law

作　　者：蒋薇薇 王浩 Jiang Weiwei;Wang Hao(School of Law,East China University of Political Science and Law,Shanghai 200050)

机构地区：[1]华东政法大学法律学院,上海200050

出　　处：《天津法学》2024年第2期53-59,共7页Tianjin Legal Science

摘　　要：出资是股东最基本、最重要的义务,决定资本充实的实现与维持。2023年新修订《中华人民共和国公司法》(以下简称新《公司法》)强化股东出资责任,除了纳入《全国法院民商事审判工作会议纪要》(以下简称《九民纪要》)规定的出资加速到期制度外,还在第88条第1款新增了未届期股权转让后股东出资责任分配规则。该规则明确股东转让未届期股权的,由受让人承担出资义务,但转让人对受让人未按期缴纳的出资承担补充责任。但是立法者并未明确转让人为何还要承担出资责任,理论与实践对这一问题也颇有争议。未届期股权转让后,转让人承担的出资责任本质上为一种法定的一般保证责任,故该责任的具体构造应参照一般保证责任。新《公司法》第88条第1款的规定有一定不足,应当明确转让人仅在一定期限内承担出资责任,仅需对股权转让前的债权人承担补充责任,且承担补充责任之后可以向受让人追偿。Capital contribution is the most basic and important obligation of shareholders,which determines the realization and maintenance of capital enrichment.The newly revised Company Law of the People's Republic of China in 2023 strengthens the shareholder's capital contribution responsibility.In addition to incorporating the accelerated expiration system of capital contribution,it also adds a new rule for the distribution of shareholder capital contribution responsibility after the transfer of unexpired equity in Article 88,paragraph 1.The rule specifies that if a shareholder transfers unexpired equity,the transferee shall bear the obligation to make capital contribution,but the transferor shall bear supplementary liability for the capital contribution that the transferee fails to pay on time.However,legislators have not clearly defined why the transferor still bears the responsibility of capital contribution,and there is also controversy over this issue in theory and practice.After the transfer of equity before the expiration date,the transferor's liability for capital contribution is essentially a kind of statutory general guarantee liability,so the specific structure of this liability should refer to the general guarantee liability.The provision of Article 88,paragraph 1 is insufficient.It should be stipulated clearly that the transferor only assumes the responsibility of capital contribution within a certain period of time,and only needs to bear supplementary responsibility to the creditors before the equity transfer.After assuming the supplementary responsibility,the transferor can recover from the transferee.

关 键 词：认缴制 未届期股权转让 期限利益 补充责任 法定保证责任 

分 类 号：D913.991[政治法律—民商法学]