论股东出资义务加速到期制度
On the System of Accelerating the Maturity of Shareholders’ Contribution Obligations

关于股东出资义务加速到期制度，新修订的《公司法》删除了之前要求的“公司明显缺乏清偿能力”要件，仅要求“公司不能清偿到期债务”，不再需要公司或已届期债权人举证证明公司明显缺乏清偿能力，从而扩大了出资期限加速到期的适用范围。因此，本文在对股东出资义务加速到期制度进行总体概述的基础上，分析股东出资义务加速到期制度的正当性，以及该制度可能在司法实践中存在的诸如债权人如何保障债权实现等问题，从而认为股东出资义务加速到期制度具有有利于填补现行我国公司法体系下的法律漏洞等重要意义。
Regarding the system of accelerating the expiration of shareholder contribution obligations, the newly revised Company Law has removed the previous requirement of “the company clearly lacks solvency”, only requiring “the company cannot repay its due debts”, and no longer requiring the company or expired creditors to provide evidence to prove that the company clearly lacks solvency, thereby expanding the scope of application of accelerating the expiration of contribution periods. Therefore, based on an overall overview of the accelerated expiration system of shareholder contribution obligations, this article analyzes the legitimacy of the accelerated expiration system of shareholder contribution obligations, as well as the possible problems that may exist in judicial practice, such as how creditors can protect the realization of their rights. Therefore, it is recognized that the accelerated expiration system of shareholder contribution obligations is of great significance in filling the legal loopholes in the current company law system in China.