| In the revision of the Company Law in 2013,China changed the paid-up system of registered capital to the subscribed system.This change indicates that the balance of legislative purposes of the Company Law is more inclined to reduce the requirements for the establishment of companies and improve the operating efficiency of companies,which also promotes the autonomy of shareholders to a new height.While the capital subscribed system promotes the market vitality and flourishes the market economy,it also leaves the system loopholes.More and more companies that abuse the subscribed capital system to set high registered capital have emerged.The subscribed capital can range from hundreds of millions of yuan to one yuan,and the agreed payment period can be as long as 100 years.Admittedly,paying less capital after the establishment of the company is also the freedom that the law gives to shareholders to operate the company,and its emergence and existence are in line with the legal requirements.However,too little paid-in capital or even no paid-in capital in the newly established company,in fact,the transaction risk is virtually transferred to the creditors.It is equivalent to the creditor’s donating funds in commercial activities to provide a hotbed of existence for the operation of the debtor company.The limited liability of shareholders in the company law and the independent personality system of the company itself are the two ends of the balance.The connection and combination of the two are the requirements of the emergence and development of the company system in China.Therefore,the weakening of creditor protection by the looser subscribe capital system makes the protection of creditor’s rights and interests arouse further attention.However,there are differences in the judicial judgment and theory on whether the creditor enjoys the right to request the shareholders of the company who have not reached the term of capital contribution to perform their debts in advance under the non-bankruptcy state.The accelerated arrival of non-bankrupt shareholders’ capital contribution period essentially reflects the result of a balance between the two sides.The result is that creditors can bypass the "high wall" of the company and go straight to shareholders who have not actually paid the debt when the company does not pay the debt of the past maturity.Although relevant provisions have been made in the Minutes of the Meeting,its application is limited to two kinds of situations,and there are still many places worth discussing.First "company law" legislation aims to protect the legitimate rights and interests of shareholders and creditors,in this paper,by combining the shareholder capital contribution to accelerate due system the main theories,viewpoint of controversy in the educational world to summarize and analysis,and the thinking about the present situation of the system of judicial practice,on the basis of this puts forward the concrete of bankruptcy to accelerate due system for path,And put forward the suggestions to perfect the system,in order to hope for the guidance of judicial practice has a certain significance.This paper is divided into four parts in structure.The first part mainly expounds the summary of the accelerated maturity of shareholder’s contribution obligation under non-bankruptcy state,which is a theoretical exposition.The second part of our current laws and regulations,judicial decisions and this paper summarizes the academic disputes and differences into their own thinking and analysis,in formulate the system based on the present situation of domestic,then in the third part discusses the related system in the United States and Germany company law system for reference and "bankruptcy accelerate due" in our country the advantage of building,Finally,in the fourth part,the author elaborates the path that can be chosen for the establishment of the system,the judgment of relevant elements,the distribution of the burden of proof,the improvement of the company’s information disclosure and the establishment of the capital contribution payment mechanism. |