股东催缴失权制度的规范完善与功能调适  

Refinement and Functional Adjustment of the Shareholder Call Default Disqualification System

作　　者：李建伟[1] 何健 Li Jianwei;Hejian(Commercial and Economic Law School of China University of Political Science and Law)

机构地区：[1]中国政法大学民商经济法学院

出　　处：《国家检察官学院学报》2025年第1期88-101,共14页Journal of National Prosecutors College

摘　　要：2023年修订的《公司法》引入股东出资催缴失权制度,以替代此前的催告除名制度,这不仅是新《公司法》限期认缴制的必要配套,也承载了公司资本、股东出资以及公司治理的丰富规范内涵。对催缴失权制度的学理关注,除需进一步地规范检讨与法理发掘外,还亟需对司法适用经验的进一步积累与总结。催缴失权制度规范完善的主要课题,既包括催缴决定是否必须以决议方式作出等重要程序性问题,还包括催缴失权宽限期是否会成为股东拖延出资的屏蔽器等实体性障碍。对此,应当从完善公司资本制度、激活董事会治理功能以及构建现代公司治理体系的高度出发,精细化设计催缴失权制度,明确失权股东的责任性质及范围,明确董事会的决议责任,并为公司处置失权股权时就转让、减资以及股东替代出资等路径提供合理的适用顺位,以有利于发挥其制度功能。The 2023 revision of the Company Law introduces a shareholder contribution system of forfeiture of rights for non-payment of a call to replace the previously implemented system of urging and expulsion.This reflects not only the necessity of the system of limited-time capital subscription requirements within the framework of the new company law,but also embodies a richer normative connotation concerning company capital,shareholder investment,and corporate governance.Academic focus on the system of forfeiture of rights for non-payment of a call requires not only further normative review and legal exploration,but also the further accumulation and summation of judicial application experience.The main topics for improving the norms of the system of forfeiture of rights for non-payment of a call include important procedural issues such as whether the urging decision must be made by resolution,as well as substantive obstacles such as whether the grace period for disqualification due to non-payment will become a shield for shareholders to delay capital contribution.To improve the system,we should start from the perspective of enhancing the company's capital system,activating the governance function of the board of directors,and establishing a modern corporate governance system.We should delicately design the system of forfeiture of rights for non-payment of a call,clarifying the nature and scope of disqualified shareholders'responsibilities and the board's resolution responsibilities.Additionally,we should provide a reasonable application sequence for the company to dispose of disqualified equity through transfer,capital reduction,and alternative shareholder contributions,thereby ensuring the system functions properly.

关 键 词：催缴失权 限期认缴 制度功能 股权转让 替代出资 

分 类 号：D922.291.91[政治法律—经济法学]