| The subscription system of company’s registered capital greatly reduces the requirement for investment shareholders to set up a company.However,some shareholders,by virtue of the dividends brought about by the reform,arbitrarily set unreasonable time limit and amount of capital contribution by virtue of their own interest in the term of capital contribution.The protection of creditors is seriously unbalanced in the situation of asymmetric information.Moreover,the company’s credit is insufficient.When the company is engaged in business activities,the risk of investors requiring guarantee liability is increasing,The limited liability protection of shareholders is facing destruction,and the number of litigation cases is increasing.In this context,in order to balance the protection of the rights of the main body of market transactions,based on the improvement of the current system of our country,the protection of creditors is not good,resulting in the problem of whether it is possible to conditionally limit the interests of shareholders within the time limit and require shareholders to accelerate the maturity of their capital contribution obligations.Based on the above problems,this paper first gives a general overview from the perspective of the background of the emergence of the system,the formation and development of the system and the theory of the system,clarifies the connotation of the system,and makes it clear that the object of this paper is the accelerated maturity system of shareholders’ investment obligations in the normal existence of the company The theory of capital contribution guarantee liability can be used as the theoretical basis of the system.Secondly,through the analysis of the typical cases of the judicial practice of the system,it finds out that there are five controversial focuses in the judicial practice:the basis of the creditor’s right to claim,the damage to the shareholders’ interests within the time limit,the identification of the applicable preconditions,the way of exercising the creditor’s right to claim,and the existence of other alternative paths.Thirdly,through the comparison between accelerated maturity and other alternative paths,the author thinks that other current relevant systems have certain limitations.Finally,in order to give full play to the effectiveness of the system,this paper puts forward some suggestions on the basis of the claim,the premise of application,the scope of application,the way of creditors to request the accelerated maturity,and the amount and ownership of shareholders’ repayment. |