作者：袁碧华
作者介绍：广州大学法学院教授
出版日期：2019年4月9日
内容提要 资本认缴制存在“认”与“缴”两个阶段。与“认”的阶段遵循股东自治不同，在“缴”的阶段，应以公司自治为主。如果股东认而不缴，公司可以“催”。然而，我国出资催缴制度缺陷较多，亟须完善。首先，是否必须“催”，应区分公司内外关系，如涉公司外部第三人利益，则公司必须催缴;如仅为公司内部关系，则完全交由公司自治。其次，谁来“催”，应由公司意志决定，若不能就此形成公司意志，则将董事会确定为催缴执行主体。再次，对于期限未届至的出资，若不涉公司外部第三人利益，公司不得提前催缴;对于未约定期限或期限届至的出资，公司可随时催缴。最后，应分别在合同法和组织法视角下完善股东催而不缴的法律责任，确保公司催缴的效果。
关键词 认缴制 股东出资 催缴制度 公司自治
Abstract: There are two stages of "subscribed capital" and "paid-in capital" in the subscribed capital system. Unlike the stage of "subscribed capital" in which follows shareholder autonomy, company autonomy should be respected in the stage of "paid-in capital". If shareholders do not pay capital contributions, company can call for payment. capital» However, there are many defects in the system of called-up capital in our country, and it needs to be improved. Firstly, whether or not a company must "call" should be subject to distinction of internal and external relations of the company. If the third party's interests are involved which belong to external relations of the company, the company must urge to call for payment. If only internal relations of the company are involved, it will be handed over to company autonomy. Secondly, whoever "call" should be determined by the company will. If the company will cannot be formed, the board of directors should be identified as the reminder body. Thirdly, regarding contributions with deadline not up to, the company may not call up capital in advance if the third party's interests are not involved. For contributions which the deadline is not stipulated or time limit expires, the company may call for payment at any time. Finally, the legal liabilities of shareholders who do not pay capital contributions under the company's "call" should be complemented from the perspective of contract law and organization law, in order to ensure the effect of the company's "call"