摘要
出资义务加速到期制度实体立法缺失与学理纷争引发程序侧面的司法困局,影响未届期股东出资责任的实现。新《公司法》第54条填补了立法空白,明确了出资义务加速到期的构成要件。股东认缴出资构成了公司的责任财产,其仅对公司承担出资义务并不对债权人直接承担责任,出资义务应否加速到期应锚定停止支付的判断标准,同时加速到期后的财产流向应遵循入库规则。因此,基于执行力主观范围自行扩张理论直接变更追加未届期股东为被执行人的做法不具有正当性和必要性。未届期股东出资责任的程序实现必须以诉讼判定为前提,以实现债权人、股东和公司三方的利益平衡,维护程序的正当性和安定性。
The procedural predicament arising from the absence of substantive legislation and doctrinal controversies over the accelerated maturity system for capital contribution obligations have impeded the enforcement of liability for shareholders with unmatured contribution periods.Article 54 of the newly amended Company Law bridges this legislative vacuum by codifying the constituent elements for accelerating such obligations.Shareholders’subscribed capital constitutes the company’s liability corpus,and their obligations are owed exclusively to the company-not directly to creditors.The acceleration threshold should be determined by the criterion of payment cessation,while post-acceleration asset allocation must adhere to the corporate asset pooling rule.Consequently,practices that unilaterally modify or add unmatured shareholders as enforcement debtors under the doctrine of autonomous expansion of the subjective scope of enforcement power lack both legitimacy and necessity.The procedural enforcement of shareholders’unmatured contribution liability must be subject to judicial adjudication to balance creditor,shareholder,and corporate interests,thereby preserving procedural due process and systemic stability.
作者
包冰锋
管宇
BAO Bingfeng;GUAN Yu(Law School,Southwest University of Political Science and Law,Chongqing 401120,China)
出处
《重庆理工大学学报(社会科学)》
2025年第11期137-149,共13页
Journal of Chongqing University of Technology(Social Science)
基金
西南政法大学法学院研究阐释党的二十届四中全会精神学生科研创新专项项目“未届期股东出资责任实现的理论阐明与路径选择”(FXY2025088)。
关键词
未届期股东
出资责任
出资义务加速到期
变更追加规定
强制执行
执行力主观范围扩张
unmatured shareholder
capital contribution liability
accelerated maturity of capital contribution obligation
provisions on alteration and addition of enforced parties
compulsory enforcement
expansion of the subjective scope of enforceability
