非破产情形股东出资加速到期制度研究  

Research on Accelerating Maturity System of Shareholders’Contribution in Non-Bankruptcy Situation

作　　者：原愿 Yuan Yuan(Law School of Tianjin University,Tianjin 300110,China)

机构地区：[1]天津大学法学院,天津300110

出　　处：《科技创业月刊》2025年第4期158-165,共8页Journal of Entrepreneurship in Science & Technology

摘　　要：认缴制下股东出资能否加速到期问题一直在学界和实务界备受争议。《公司法》第五十四条在认可股东期限利益的前提下强化对债权人利益的保护,以平衡多方利益作为价值目标。尽管该条规定能够成为实践中债权人主张合法债权实现的依据,但在权利主体、启动条件、具体适用要件以及适用标准方面存在不足,亟须进一步优化。对此,建议将加速出资的权利主体扩大至实缴的公司股东,对公司、债权人和实缴的公司股东分别适用不同的启动条件,在出资方式、责任承担形式、“不能清偿”表现形式等方面优化权利实现方式,从事前预防和事后救济两方面完善保障制度,以寻求股东期限利益和债权人利益之间的进一步平衡。Under the subscription system,whether the maturity of shareholders’contribution is accelerated has been controversial in academic and practical circles.Article 54 of the Company Law strengthens the protection of creditors’interests on the premise of recognizing shareholders’term interests,with the balance of multiple interests as the value goal.Although this provision can be the basis for creditors to claim the realization of legitimate creditor’s rights in practice,there are deficiencies in the subject of rights,start conditions,specific application requirements and application standards,which need to be further optimized.In this regard,this paper proposes to expand the subject of rights to accelerate the contribution to the paid-in shareholders of the company,apply different start conditions to the company,creditors and paid-in shareholders of the company,optimize the realization of rights in terms of contribution methods,liability forms and forms of“unpayable”,and improve the relief and security system in terms of pre-prevention and post-relief,so as to further balance the interests of shareholders and creditors.

关 键 词：出资加速到期 利益平衡 认缴制 《公司法》第五十四条 

分 类 号：D922.291.91[政治法律—经济法学]