摘要
股东出资加速到期制度目前在我国法律中并未有明文规定,学界对此制度的设计也一直处于争议之中。关于是否允许股东出资加速到期,《九民纪要》做出了原则上禁止、两种例外情况下允许的回应。但纪要不是司法解释,不能作为法院的裁判依据进行援引。目前实践中解决此问题依旧是在执行程序中追加未出资股东的方式实现。股东出资加速到期制度有其存在的必要性,仍是立法者亟待解决的问题。
The accelerated expiry of the shareholder contribution system is currently not expressly stipulated in Chinese law,and the design of this system by academics has also been in dispute.Regarding whether or not to allow shareholders to expedite their capital contributions,the"Minutes Minutes"made a ban in principle and allowed responses under two exceptions.But the minutes are not judicial interpretations and cannot be invoked as the basis for the court’s judgment.At present,the solution to this problem in practice is still achieved by adding uninvested shareholders to the execution procedures.The accelerated expiry of shareholder contribution system has its necessity,and it is still a problem that the legislator urgently needs to solve.
作者
刘淑萍
Liu Shuping(Shandong University,Qingdao,Shandong,266000)
出处
《市场周刊》
2020年第7期161-163,共3页
Market Weekly
关键词
认缴制
股东出资加速到期
股东期限利益
债权人利益
subscription system
accelerated expiry of shareholder contributions
shareholder term benefits
creditor benefits