Research On The Legal Issues Of Accelerated Maturity Of Shareholder's Capital Contribution Obligations Under Non-liquidation Situations

The amendment of the company law in 2013 removed the restriction on the period limit of shareholders' contribution,resulting in the distinction between subscribed capital and paid-in capital.When the company is unable to pay off its debts,can the shareholders' contribution obligations not yet due be accelerated to maturity? For this issue,the law has no other provisions except for the express provision that the maturity can be accelerated in the case of bankruptcy and dissolution liquidation.There is a great controversy.Through the analysis of the current mainstream affirmative,negative and compromise theories,this paper points out that the core function of the capital system is not the guarantee function but the financing function,and holds that the compromise theory has the advantages of clear legal logic and higher system value.Therefore,we should follow the ideas of no support in principle and support in exceptional cases,and construct the rules of accelerating the maturity of shareholders' overdue contribution obligations in non-liquidation cases from the perspective of legislation.As for the potential transaction risks brought by the subscription system,we should start from two aspects: improving the corporate governance structure internally and strengthening the supervision of credit information externally,and eliminate them by improving the relevant systems.