Research On The Accelerated Maturity System Of Shareholders' Contribution Obligation Under The Subscribed Capital System

The revision of the Company Law in 2013 established a complete subscription system for shareholders' contribution,which gives more rights to the company and shareholders.However,while giving more power to shareholders,the protection of the interests of creditors has not attracted enough attention.In practice,many shareholders damage the interests of creditors with the help of the rights conferred by the subscription system reform.One of the more obvious problems is that in the case of non-bankruptcy and liquidation,when the company can not repay the creditors' due claims,can the creditors request the shareholders who have not yet expired to perform the contribution in advance,that is,whether the shareholders' contribution obligations can accelerate the maturity.On this issue,theorists have not formed a unified point of view,there are affirmative theories that support the accelerated expiration of shareholders' capital contribution obligations,some negative theories that shareholders should not be allowed to perform their capital contribution obligations in advance,and the need for a specific analysis of specific situations.a compromise theory that examines specific conditions.Scholars with different views have made an in-depth discussion on their own views,and the controversy of the theory has been reflected in the field of judicial practice,and there are also cases of different sentences in the same case in the field of judicial practice.This paper mainly adopts the research methods of literature analysis and comparative analysis,through the introduction and analysis of typical decisions,reveals the situation of different judgments in the same case in which the judicial judgment accelerates the maturity of shareholders' capital contribution obligations.and on this basis,it introduces three theories about accelerated maturity and the theoretical basis of various theories,and then puts forward the author's own point of view: to support the accelerated expiration of shareholders' contribution obligations.After that,through the analysis of the limitations of the existing system,this paper probes into the necessity of establishing the accelerated maturity system,and looks for the claim basis of the accelerated expiration system,thus draws the conclusion that it is necessary and feasible to establish the accelerated maturity system of shareholders' contribution obligations.On this basis,this paper puts forward some thoughts on the unified accelerated expiration of judicial decisions,including how to determine the defendant,which courts have jurisdiction,who bears the burden of proof and how to determine the scope of liability of shareholders.In addition,this paper also puts forward some suggestions in the aspects of corporate governance and the establishment and improvement of supporting facilities,including giving the board of directors the right to call capital contribution,improving the information publicity system of our country,and establishing the risk reserve of creditors.It is hoped that by taking the above measures to cooperate with judicial decisions,adopt a two-pronged approach and support each other,to achieve the protection and balance of the rights of shareholders and creditors,and to protect the development of social economy.