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我国于2013年12月28日修订的《公司法》虽未直接修改资本充实责任相关条款,但它修改了出资缴纳期限限制等背景条款,使资本充实责任法律适用在实践中产生了新问题。鉴于资本充实责任对债权人保护的重要性,有必要以《公司法》修订为背景,从债权人保护角度,对资本充实责任在出资缴纳期限是否届满、公司资产是否足以清偿债务等情况下的法律适用进行类型化分析,并寻求公司破产清算、赋予债权人相关诉权、在执行过程中追加发起人为被执行人等方法来救济倚权人权益。
Although the Company Law amended on December 28, 2013 in our country did not directly amend the relevant clauses of capital adequacy liability, it amended the background clauses of the deadline for contribution and payment, so that the legal application of the capital adequacy liability has created new problems in practice. In view of the importance of the obligation of capital enrichment to the protection of creditors, it is necessary to take the revision of the Company Law as the background, from the point of view of the protection of creditors, whether the responsibility of capital enrichment should expire in the period of contribution payment, whether the assets of the company are sufficient to repay debts, etc. Conduct type analysis, and seek bankruptcy and liquidation of the company, give the creditor the right to appeal, and append the initiator as the executor in the implementation process to relieve the rights and interests of the relying party.