A Study On The Obligation And Responsibility Of Shareholder Contribution Under The Subscription System

The relevant system of shareholder capital contribution is the cornerstone and core of the company's capital system.The complete and sound shareholder contribution rules are not only related to the efficiency of the company's capital operation,but also to the security of market transactions and the interests of creditors.In 2013,China's capital system reform eliminated a series of mandatory regulations on capital contribution,such as the minimum registered capital limit,subscription period,and statutory capital verification procedures,and changed to an unrestricted and complete subscription capital system.This reform has transformed the creditor-based capital system and is more inclined to improve the efficiency of market operations between the choice of value for safety and efficiency.To alleviate the severity of the capital system,it does not deny that capital is still the cornerstone of the company's establishment and the important position of capital as the basic conditions for the company's production and operation.The company still needs a certain material basis to carry out production and operation and market trading activities with independent legal person status.The most important and important source of the material basis is still the shareholder contribution.The proper performance of shareholders' capital contribution obligations is still crucial to the company and is the most fundamental obligation that shareholders must fulfill.The new "Company Law" has been officially implemented for four years.The debate on the registered capital subscription system has never stopped in both the theoretical and practical circles.The shortcomings and defects in the operation of the capital system have gradually been exposed in practice.Based on this,this paper will conduct a systematic discussion on the issue of capital contribution responsibility of shareholders under the capital account system and practical experience.In order to explore the capital contribution responsibility of shareholders under the company's registered capital subscription system,the nature of the payment system is firstly confirmed,and then the source,basis and nature of the shareholders' capital contribution obligations under the current legal system are discussed,combined with the market operation practice and the "Company Law".In practice,the shareholder violates the general form of the capital contribution obligation,clarifies the definition of the shareholder's breach of the capital contribution obligation and clarifies the shareholder's responsibility and responsibility for breach of the capital contribution obligation.On this basis,based on China's current legal system as the basic framework,the judicial system and effective legal channels for the regulatory shareholders to violate the obligation of capital contribution are explored,in order to achieve the goal of maintaining market order and security and equal protection of the interests of the company,shareholders and creditors.