L. Zhang
新《公司法》同时确立了有限责任公司的限期认缴制和股东出资加速到期制度，对于资本制度的发展具有一定的积极意义。其在股东与公司及其债权人的利益权衡之间，都相对更为偏向公司及其债权人。对此，文章对股东出资加速到期制度进行具体分析，如明确两类请求权主体的实现路径，“公司不能清偿到期债务”应以“支付不能”为标准，以及将法条规定理解为适用入库规则以保障债权的公平清偿等问题。同时在实践中应衔接好最长认缴期限制度与加速到期制度，以更加充分的发挥其价值。 The newly revised Company Law establishes both the Time-limited Capital Subscription System and the accelerated maturity mechanism for shareholders’ capital contributions, which has positive significance for the development of the corporate capital system. In balancing the interests among shareholders, the company, and its creditors, the new law tends to favor the company and its creditors.This article conducts a specific analysis of the acceleration mechanism of shareholders’ capital contributions, including clarifying the realization paths of the two types of claimants, arguing that “inability to pay” should be adopted as the standard for determining when a company “cannot pay due debts,” and interpreting the statutory provisions as applying the Assets Entry Rule to ensure the equitable satisfaction of creditors’ claims. At the same time, in practice, proper coordination between the maximum subscription period system and the acceleration mechanism is necessary to give full play to their value.