| In order to meet the requirements of economic development,the Company Law in2013 carried out a series of reforms of the subscribed capital system of companies.The independent declaration of company assets replaced the compulsory capital verification procedure,greatly relaxed the restrictions on the behavior of investment shareholders,and respected the autonomy of shareholders in the establishment and operation of companies and other aspects.Due to excessive reform and lack of supporting system,the subscription system also makes it impossible for the company to have enough assets at any time,and shareholders have great freedom to decide when to pay capital contribution and how much capital contribution to pay,which seriously affects the space for normal operation of the company.The Jiu Min Ji for the first time mentions two applicable situations,but as a policy document,it cannot be directly cited in judicial adjudication,resulting in the judicial practice can only expand the interpretation of the corresponding legal provisions as legal basis.Although the Company Law(Revised Draft)has made explicit provisions on the system of accelerated maturity of shareholders’ investment,it has not been formally implemented and can not provide support for judicial practice.On the occasion of this opportunity,this paper makes an in-depth study on the system of accelerated maturity of Stockholders’ contribution,excavates the legal problems that this system can solve,and truly solves the problem of insufficient protection of creditors’ rights and interests that may occur in practice.First of all,the introduction of the basic principles,especially for the more controversial theoretical basis,should take the initiative to theoretical proof,and introduce the functional advantages of shareholder investment accelerated maturity system through system comparison.Secondly,this article analyzes the corresponding legal basis and judicial status,extends the applicable dilemma of the shareholder contribution acceleration expiration system in our country,and improves the construction of our system by learning from advanced experiences of other countries.Finally,the construction of supporting system,corporate information disclosure system,call system and shareholder disownership system should be perfected to avoid possible negative effects.The interests of creditors of the company should be protected,and the interests of shareholders’ investment term should be respected.The system is in line with the need of economic and social development at present,but the value of the system should be put into full play,and the system system should be fully constructed.The paper aims at constantly deepening the study of the system,under the background of the academic community constantly emerging new research results,the applicable predicament and problems need to be solved in the process of deep excavation,and fully draw lessons from the relevant experience of foreign countries.Perfect our country stockholder investment accelerated expiration system. |