未届期股东出资责任执行的构造解析  

Logical Interpretation and Execution of Unexpired Shareholders’Responsibility for Capital Contribution

作　　者：马登科[1] 张翼[1] MA Dengke;ZHANG Yi(Civil Enforcement Research Institure,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学执行研究院,重庆401120

出　　处：《西南政法大学学报》2024年第5期117-132,共16页Journal of Southwest University of Political Science and Law

基　　金：国家社科基金重大项目“国家治理体系中民事执行现代化研究”(20&ZD195)。

摘　　要：股东出资加速到期规则的实质是公司、债权人与股东利益博弈后的立法选择。债权人得对未届出资期限股东强制执行的法理基础并非执行力主观范围扩张,程序正当的逻辑起点在于股东认缴出资之公司责任财产属性。不应扩大解释《变更追加规定》等司法解释的涵摄范围,未届期股东仅在公司不能清偿债务的前提下,承担未出资本金范围内的出资责任。未经程序确权,债权人变更追加未届期股东为被执行人之穿透式执行力扩张有悖程序法理。加速到期之诉虽可填补执行名义缺位的纰漏,实现程序勾连,但其程序法价值主要在于补足债权执行的程序要件。对未届期股东出资责任的执行应当回归债权执行的基本定位,在债权执行构造内,实现对债权人的个别清偿,以体现程序殊相。未来亟待出台司法解释或指导案例,明晰出资加速到期规则与执行程序的衔接适用细则,厘清对未届期股东出资责任执行的程序脉络,提供程序保障规范,实现公司、股东与债权人利益关系的妥适处理。The essence of the system of accelerating the maturity of shareholder’s investment is the legislative choice arising from the interplay of interests among the company,creditors,and shareholders.The legal basis for the creditor to enforce claims against shareholders who have not completed their investment period does not stem from an expansion of the subjective scope of execution power.Instead,the logical starting point for procedural justification lies in the corporate liability attributed to shareholders who have subscribed to the investment.The interpretation of the“Additional Provisions on Changes”and other legal provisions should not be expanded,and non-fixed-term shareholders should only bear capital contribution responsibilities in the event that the company is unable to settle its debts.Without procedural confirmation,altering the enforcement subject to include unexpired shareholders through an expansion of execution power contradicts procedural jurisprudence.While the action of accelerating maturity can address the absence of an enforcement name and facilitate procedural connection,its procedural value primarily lies in supplementing the procedural elements of creditor’s rights execution.The enforcement of unexpired shareholders’contribution liability should return to the fundamental principles governing creditor’s rights execution,allowing for individual repayment of creditors within the execution structure to reflect distinct procedures.In the future,it is essential to issue judicial interpretations or guiding cases to clarify the applicable rules governing the connection between the accelerated maturity system and implementation procedures,delineate the procedural context for enforcing non-expired shareholders’investment liabilities,ensure standardized procedural guarantees,and appropriately address the relationships among the interests of the company,shareholders,and creditors.

关 键 词：股东出资加速到期 执行力主观范围扩张 责任财产 债权执行 

分 类 号：DF72[政治法律—诉讼法学]