摘要
法人人格否认或破产制度,因规范目的不同,无法妥善解决实践关于认缴出资加速到期的需要;扩张解释或类推解释“未履行或未全面履行”包含未届清偿期之情形,既无适当依据也造成体系破坏;即使代位权客体逐渐拓宽,商事视角下,公司债权人行使代位权仍应遵守入库规则,实定法下代位权制度无法为认缴出资加速到期提供法理支撑;第三人侵害债权亦无适用余地。法解释上,应放宽“股东滥用权利”的认定,通过《公司法》第20条第三款达到与加速到期类似的效果;立法论上,股东认缴出资非免除其出资义务,股东滥用公司独立地位,且经执行程序确认公司不能偿还到期债务的,未届清偿期股东负有充盈公司资本之法定义务,立法应明确认缴出资加速到期适用要件及程序。
The legal personality denial or bankruptcy system,due to different normative purposes,cannot properly solve the needs of accelerating the maturity of subscribed capital contribution;Expansion interpretation or analogy interpretation of“non-performance or not fully performance”includes the case of unliquidated period,which is not appropriate and causes system damage;Even if the object of subrogation is gradually broadened,from the perspective of commercial affairs,the subrogation right exercised by the company s creditors should still comply with the warehousing rules.Third party infringement of creditor s rights is not applicable.In the interpretation of the law,the identification of“abuse of rights by shareholders”should be relaxed to achieve a similar effect with accelerated expiration through the third paragraph of article 20 of the company law.In terms of legislation,shareholders subscription and contribution are not exempted from their contribution obligations,shareholders abuse the independent status of the company,and the company is confirmed to be unable to repay the debts due after the implementation of procedures,shareholders have the statutory obligation to fill the company s capital during the unpayable period.The legislation should clarify the applicable requirements and procedures for accelerating the maturity of subscription and contribution.
作者
刘果
Liu Guo(School of Law,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《中南财经政法大学研究生学报》
2019年第4期95-105,共11页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
认缴制
出资加速到期
公司法第20条
资本充实义务
Subscribed System
The Accelerated of Shareholder s Contribution Obligation
Article 20 of the Corporations Law
Capital Enrichment
