股东出资不实引发的债权人救济问题.pdfVIP

摘 要 出资不实包括对应缴到期出资未缴和对已缴非货币出资不实。股东应当按期足额缴 纳公司章程中规定的各自所认缴的出资额，股东不按规定缴纳出资的，除应当向公司足 额缴纳外，还应当向已经按期缴纳出资的股东承担违约责任。公司股东存在出资不实行 为时将对债权人的利益产生消极影响，应当在更广泛的司法视角内对债权人权益进行保 护。本文认为公司股东存在出资不实情形的，股东对公司负有补足出资的义务，即公司 对股东享有到期债权。公司缺乏履行债务能力，债权人可以通过行使代位权来确定该到 期债权，从而增加公司的责任财产，保障自已债权的实现。同时对于承担资产评估、验 资或者验证的机构因其出具的评估结果、验资或者验证证明不实，给公司债权人造成损 失的，债权人可以起诉承担资产评估、验资或者验证的机构，要求其在评估或者证明不 实的金额范围内承担赔偿责任。笔者以一案例为基础，结合法学理论与实践对股东出资 不实引发的债权人救济问题作一粗略探讨。 关键词：股东；出资不实；债权人；救济问题 1 2 Abstract False capital contribution includes payable due but unpaid capital contribution and paid false non-currency capital contribution. Each shareholder shall make in full the amount of the capital contribution subscribed for under the articles of association of the company. Shareholders failing to make full capital contributions they have subscribed for shall, in addition to making the contributions in full, be liable for breach of contract towards the shareholders who have made full capital contributions. The act of false capital contribution of the shareholders of the company will produce negative effect on the interests of creditors, which should be protected from the more widespread judicial prospective. This Paper holds that where false capital contribution of the shareholders of the company exists, the shareholders are obliged to make up capital contribution to the company, that is, the company is entitled to matured creditors’ rights from the shareholders. Where the company is lack of the capability to discharge the liabilities, creditors may determine the matured creditors’ rights by exercising the right of subrogation so as to raise property account