【摘要】：2013年修訂的《公司法》實施認(rèn)繳資本制,進(jìn)入清算財產(chǎn)的未實繳資本范圍從登記的注冊資本與實繳資本金之差額,轉(zhuǎn)變?yōu)檎鲁逃涊d的認(rèn)繳資本與已繳資本的差額,未實繳出資人負(fù)有的資本補足和連帶清償責(zé)任。未實繳出資人的資本補足包括了"出資義務(wù)違反的資本補足"和"特定程序下提前繳納資本金"兩類情形。在重整程序中,債務(wù)人出資人提前繳納義務(wù)的履行能夠在短期內(nèi)迅速增加公司的資本金規(guī)模,顯著改善公司的財務(wù)狀況。但應(yīng)當(dāng)注意,在DIP模式下,重整程序中的未實繳出資人提前履行繳納義務(wù)具有特殊性,義務(wù)的履行與否不應(yīng)成為出資人權(quán)益調(diào)整和保留的前提。
[Abstract]:The Company Law, revised in 2013, implements the subscription capital system, and the unpaid-up capital that enters the liquidation property changes from the difference between the registered capital and the paid-in capital to the difference between the subscription capital and the paid-in capital recorded in the articles of association. Capital replenishment and joint and several liabilities incurred by unpaid-up contributors. The capital replenishment of unpaid-up contributors includes two kinds of cases: "capital supplement in breach of investment obligation" and "early payment of capital under specific procedures". In the reorganization process, the debtor's early payment obligations can rapidly increase the capital size of the company in the short term, and improve the financial situation of the company significantly. However, it should be noted that under the DIP mode, the unpaid-up investors in the reorganization process have particularity in performing their obligations ahead of time, and the performance of the obligations should not be the precondition for the investors' rights and interests to be adjusted and retained.
【作者單位】： 中國社會科學(xué)院研究生院;
【分類號】：D922.291.91

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