论公司存续期间股东出资义务加速到期制度
On the System of Accelerating the Expiration of Shareholders’ Capital Contribution Obligation during the Company’s Existence

2013年《公司法》修改后，我国开始采用资本认缴制，股东在出资期限方面获得了较大的自由，但同时也给债权人的权益带来了一定风险。公司存续但不能清偿到期债务，债权人能否要求股东提前履行出资义务成为了热点话题。本文通过对肯定说、否定说以及折衷说的具体分析，依据股东出资义务的性质、股东出资期限利益的有限性、公司法的立法目的以及资本维持原则，得出在此种情况下股东出资义务可以加速到期的结论。最后，基于我国目前的法律法规和司法现状，对该制度的构建提出了三点建议，扩张解释《公司法司法解释(三)》第13条第2款，利用技术手段建立公司信用体系以及构建配套的催缴制度，以此防止股东滥用权利，达到平衡股东和债权人利益冲突的目的。
After the amendment of the company law in 2013, China began to adopt the capital subscription system, which made shareholders gain greater freedom in terms of capital contribution, but it also brought certain risks to the rights and interests of creditors. It has become a hot topic whether the creditors can ask the shareholders to fulfill the obligation of capital contribution in advance if the company can not pay off the debts due. Through the specific analysis of the affirmation theory, the negation theory and compromise theory, according to the nature of the shareholders’ contribution obligation, the limited interests of the shareholders’ contribution period, the legislative purpose of the company law and the principle of capital maintenance, this paper draws the conclusion that the shareholders’ contribution obligation can be accelerated to expire in this case. Finally, based on China’s current laws and regulations and judicial status, this paper puts forward three suggestions for the construction of this system, and further interprets the second paragraph of Article 13 of the interpretation of the company law (III), using technical means to establish a corporate credit system and build a supporting call system, so as to prevent shareholders from abusing their rights and achieve the purpose of balancing the conflict of interests between shareholders and creditors.