重庆理工大学学报2025，Vol.39Issue(22)：137-149,13.DOI:10.3969/j.issn.1674-8425(s).2025.11.012
未届期股东出资责任实现的理论阐明与路径选择
Doctrinal analysis and legal mechanisms for the enforcement of unmatured capital contribution liabilities of shareholders
摘要
Abstract
The procedural predicament arising from the absence of substantive legislation and doctrinal controversies over the accelerated maturity system for capital contribution obligations have impeded the enforcement of liability for shareholders with unmatured contribution periods.Article 54 of the newly amended Company Law bridges this legislative vacuum by codifying the constituent elements for accelerating such obligations.Shareholders' subscribed capital constitutes the company's liability corpus,and their obligations are owed exclusively to the company-not directly to creditors.The acceleration threshold should be determined by the criterion of payment cessation,while post-acceleration asset allocation must adhere to the corporate asset pooling rule.Consequently,practices that unilaterally modify or add unmatured shareholders as enforcement debtors under the doctrine of autonomous expansion of the subjective scope of enforcement power lack both legitimacy and necessity.The procedural enforcement of shareholders' unmatured contribution liability must be subject to judicial adjudication to balance creditor,shareholder,and corporate interests,thereby preserving procedural due process and systemic stability.关键词
未届期股东/出资责任/出资义务加速到期/变更追加规定/强制执行/执行力主观范围扩张Key words
unmatured shareholder/capital contribution liability/accelerated maturity of capital contribution obligation/provisions on alteration and addition of enforced parties/compulsory enforcement/expansion of the subjective scope of enforceability分类
社会科学引用本文复制引用
包冰锋,管宇..未届期股东出资责任实现的理论阐明与路径选择[J].重庆理工大学学报,2025,39(22):137-149,13.基金项目
西南政法大学法学院研究阐释党的二十届四中全会精神学生科研创新专项项目"未届期股东出资责任实现的理论阐明与路径选择"(FXY2025088) （FXY2025088）
