股东出资加速到期解释论之展开  

The Explanation of Accelerated Maturity of Shareholders'Contributions

作　　者：陈希 Chen Xi

机构地区：[1]中国政法大学法律学院,北京100091

出　　处：《河南大学学报(社会科学版)》2025年第2期54-58,153,共6页Journal of Henan University(Social Sciences)

摘　　要：新《公司法》第54条调整了股东出资加速到期制度的适用范围和法律效果,立法者从制度条件的确定到诉讼流程的选择均予以全面考量。尽管如此,面对复杂多变的法律实践,相关内容仍需要不断完善和优化。基于注册资本认缴制度下的利益平衡,债权人须通过司法途径确认债权债务关系的真实性并经强制执行程序方可认定公司能否清偿到期债务。在追索债权的过程中,债权人可以选择在执行阶段追加未届出资期限的股东为被执行人,以便高效、低成本地推动出资加速到期的实现。在出资财产的流向上,应严格遵循“入库规则”,确保债务清偿的公平与合规。Article 54of the new Company Law adjusts the scope of application and legal effect of the system of accelerated maturity of shareholders'investment.From the initial setting to clear conditions,and then to the choice of litigation process,lawmakers have been deeply thinking.However,in the face of complex and changing legal practice,the relevant system still needs to be continuously improved and optimized.Based on the balance of interests under the registered capital subscription system,when the company is faced with the situation of being unable to pay off due debts,the creditors must file a lawsuit to the court through judicial channels to confirm the authenticity of the creditor debt relationship and after the enforcement procedure,if the company still fails to pay off due debts,it can be proved that the company is indeed unable to pay off due debts.In the process of pursuing claims,creditors can choose to add shareholders who have not yet expired for investment as the person subject to execution at the execution stage,so as to promote the realization of accelerated maturity of investment efficiently and at a low cost.In the direction of investment property,the depository rules should be strictly followed to ensure the robustness and compliance of the company's capital structure.

关 键 词：出资加速到期 债务清偿 执行路径 入库规则 

分 类 号：D923.99[政治法律—民商法学]