摘要
我国在制定民法典后启动公司法的全面修订。修订后的公司法在完善和发展公司资本制度方面,继续保持认缴资本制的鲜明中国特色。为贯彻和落实公司资本充实原则,我国公司法优化整合认缴资本的实缴规则和实缴出资不实的股东违约责任,增设实缴出资不实的股东失权和未届期出资义务加速到期规则,彰显了董事维护公司资本充实的信义义务,极大提升了公司资本充实原则的实践价值。但也不能忽视我国公司法在落实公司资本充实原则的具体制度如未届期出资义务加速到期的相对人扩张、未届期出资义务因股权转让而自动移转、法定5年实缴出资期限规则等方面,仍存在与认缴资本制不完全吻合的制度局限性,值得展开讨论以找到缓解这些制度局限性的方法。
Following the enactment of the Civil Code, China embarked on a comprehensive revision of the Company Law. In its efforts to enhance and develop the company's capital system, the revised Company Law continues to uphold the unique subscribed capital system with Chinese characteristics. To uphold the principle of capital adequcy, the Law streamlines the rules governing the actual payment of subscribed capital and the liability for default of shareholders with unrealized capital contributions. It also introduces regulations on the expiration of shareholders' equity for unrealized capital contribution and expediting the obligation to contribute funds not yet due, emphasizing the fiduciary duty of directors to bolster the company's capital adequacy. These changes significantly bolster the practical value of the principle of capital adequacy. However, certain institutional limitations persist within the Law, such as the expansion of parties subject to the acceleration of obligations for contributions not yet due, the automatic transfer of obligations for contributions not yet due in equity transfer, and the statutory five-year deadline for actual payment of capital not fully aligning with the subscribed capital system. It is worth exploring ways to address these institutional limitations through further discussion.
出处
《比较法研究》
CSSCI
北大核心
2024年第5期18-32,共15页
Journal of Comparative Law
关键词
公司法
公司
公司资本
资本充实
认缴资本制
company law
company
company capital
company capital adequacy
the subscribed capital system
作者简介
邹海林,中国社会科学院法学研究所研究员,法学博士。
