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资本充实责任旨在保护公司债权人利益,维护股东间权利义务相统一。其内容包括缴纳担保责任和差额填补责任,均为无过错的连带责任。新公司法规定出资期限章程自治、无最低注册资本限制和废除验资程序,加重了资本充实责任的严苛性。认缴制下资本充实责任的适用增加了有限责任原则突破的可能性,公司交易功能削弱,投资者间的利益平衡易被打破。我国现行的社会信用体系难以给予商事主体足够的信息获取途径以达到发起人之间应有的特殊信赖关系,因此宜构建健全的社会信用体系,同时确定发起人的先诉抗辩权、确立过错责任原则等路径以解决认缴制下资本充实责任的适用困境。
The responsibility of capital enrichment aims to protect the interests of creditors and safeguard the rights and obligations among shareholders. Its contents include paying the guarantee liability and the difference filling the liability, all are joint and several liability without fault. The new company law stipulates that the investment period autonomy of the constitution, no minimum registered capital restrictions and the abolition of capital verification procedures, aggravating the harshness of the capital to enrich the responsibility. The application of the responsibility of capital enrichment under the subscription system has increased the possibility of a breakthrough in the principle of limited liability and the trading function of the company has weakened and the balance of interests among investors can easily be broken. Therefore, it is necessary to construct a sound social credit system, at the same time to determine the sponsor’s right to defend the first complaint and establish the fault liability of the sponsor Principles and other ways to solve the subscription system under the plight of capital adequacy of the plight.