董事催缴出资制度的理论证成与具体应用——围绕《公司法》第51条展开  

The Theoretical Proof and Concrete Application of the System of Directors’Calling Capital Contribution:Centering on Article 51 of the Company Law

作　　者：王钰瑛 邢海宝[3] WANG Yuying;XING Haibao

机构地区：[1]中国人民大学 [2]新疆财经大学 [3]中国人民大学民商事法律科学研究中心

出　　处：《经贸法律评论》2024年第6期83-101,共19页Business and Economic Law Review

基　　金：新疆维吾尔自治区社会科学基金项目一般项目“优化营商环境保障新疆经济高质量发展的实现路径研究”(项目批准号:2024BFX069)。

摘　　要：注册资本认缴制实施以后,产生了大量与股东违反出资义务有关的纠纷。为切实减少纠纷保障公司资本安全,《公司法》从董事会的经营管理职能考量,拓展董事的勤勉义务内涵,适时规定了董事催缴出资制度,构建了以公司治理为核心保障公司资本充实的制度范式。在公司法框架下,公司有权要求股东出资的情形不局限于法律规定的出资期限届满、加速到期、实物出资不足和抽逃出资,还包括公司章程规定的经营需要资金的情况。因此,董事在履职过程中不仅要核查股东的出资是否已到期和足额,还须密切关注公司的财务状况和运营需求,适时启动催缴程序以确保公司资本安全。催缴制度是一系列组织化行为环环相扣的严密程序,程序进行应坚持平等和正当性原则。为规范董事有效催缴苛以责任时应避免责任过重产生驱逐效应。Following the implementation of the registered capital subscription system,numerous disputes have arisen concerning shareholders’obligations to contribute capital.To effectively mitigate these disputes and safeguard the company’s financial integrity,the Company Law addresses the operational and managerial responsibilities of the board of directors,broadens the scope of directors’duty of diligence,promptly establishes a framework for calling upon capital contributions from shareholders,and creates an institutional paradigm centered on corporate governance to enhance company capitalization.Within this legal framework,a company’s right to demand shareholder contributions is not confined solely to instances where statutory contribution deadlines expire or are accelerated,physical contributions fall short,or capital withdrawals occur;it also encompasses scenarios outlined in the company’s articles of association that necessitate funding for operations.Consequently,while fulfilling their duties,directors must not only verify whether shareholder contributions are timely and complete but also remain vigilant regarding the company’s financial status and operational requirements.They should initiate call procedures as needed to ensure capital security.The collection process constitutes a series of organized actions governed by strict protocols that adhere to principles of equality and legality.To regulate directors’accountability when demanding excessive payments effectively,it is essential to prevent adverse effects stemming from disproportionate liability.

关 键 词：注册资本 认缴 董事 勤勉义务 催缴 

分 类 号：D922.291.91[政治法律—经济法学]