我国《公司法》已经彻底实行了注册资本的认缴制度,给股东的出资带来了极大的便利。公司出资的股东可以自行约定出资期限,再无期限限制。那么也随之带来了股东出资期限未届满,债权人的债权已经到期的时候,是否认定股东承担资本充实责任的问题。 China’s “Company Law” has completely implemented the registered capital subscription system, which has brought tremendous convenience to the shareholders. Shareholders funded by the company can agree on the funding deadline, without any limit. Then also brought about the shareholders deadline for the funding, the creditor’s claims have expired, whether to assume shareholders assume the responsibility of capital enrichment.