认缴资本制下股东出资义务加速到期问题研究
Research on the Accelerated Expiration of Shareholders’ Contribution Obligations under the Subscribed Capital System

我国公司资本制度的改革引发了对于构建认缴制下股东出资义务加速到期制度的讨论。文章通过论述学界对于这一制度不同的学说观点，结合当前我国该制度的法律规制现状，从债权人利益事前保护机制的缺位和事后救济途径的不足出发，深入剖析我国认缴制下股东出资义务加速到期制度构建的重要性和必然性，并就该制度具体的规制路径提出建议。
The reform of China’s corporate capital system has triggered discussion on the establishment of the accelerated expiration system of shareholders’ contribution obligations under the subscrip-tion system. The paper discusses the different academic views on the system, combines with the current legal regulation status in China, starts from the absence of the prior protection mechanism and the inadequacy of post relief approaches for creditors’ interests, and deeply analyzes the inevitability of the construction of the accelerated expiration system of shareholders’ contribution obligations under the subscription system in China. Last but not least, the paper puts forward suggestions on the specific regulatory path of the system.