摘要
我国现行《公司法》安排的减资制度,本意是回应债权人利益保护,但是仅有程序规则,欠缺责任规则,尚不足以完全实现减资制度初衷.股东因违法减资对债权人承担的责任,与类推适用的抽逃出资责任、瑕疵出资责任,因应不同的行为及责任基础,系属相互独立的责任类型,应当为其设定独立的请求权基础规范.股东对债权人承担补充赔偿责任足以衡平违法减资对法益的损坏,不逾越股东有限责任的边界,也非放纵股东背信行为.从司法成本与债权实现效率的角度观察,也应当赋予债权人在违法减资情形下对股东的直接求偿权.
Abstract
The current capital reduction procedure in the Company Law is intended to respond to the protection of creditors'inter-ests.However,there is still lack of responsibility rules,which is not enough to realize the original intention of the capital re-duction system.The liability of shareholders to creditors due to illegal capital reduction is different from the liability of capital contribution withdrawal and defective capital contribution,which are different behaviors and responsibility basis,and are mutu-ally independent responsibility types,so independent standard should be set for the former.Shareholders'supplementary lia-bility to creditors is enough to balance the destruction of legal interests by illegal capital reduction.They do not cross the boundary of shareholder limited liability,nor do they indulge shareholder dishonest behavior.From the perspective of litigation cost and the realization efficiency of creditor's rights,creditors should also be given the right of direct compensation from shareholders with illegal capital reduction.
基金项目
河南省哲学社会科学规划项目(2020BFX019)
维普
万方数据