出资违约责任

现行公司法在股东出资违约责任体系方面存在着明显的欠缺与失衡，应着力建立和完善相应的制度。在违约责任部分，首先提出审计业务约定书实质是委托合同。

Because there is obvious deficiency and imbalance on shareholders ' liabilities to the breach of agreement on investment , relevant systems should be constructed and consummated .

接着第三个、第四个问题重点阐释了公司法上出资责任承担的两大类型，即出资违约责任和资本充实责任；

The shareholders ' liability of violation of the contribution duty and the shareholders ' liability for substantiate capital & the two main shareholders ' contribution liability made in the company law , is explained in the third and fourth section .

股东不缴纳所认缴的出资，应当向已足额缴纳出资的股东承担违约责任。

In case a shareholder refuses to make its respective capital contribution , it shall be liable to other shareholders ( who have already made capital contribution ) for breach of obligation .

现行公司立法在注册资本具体制度的设计上存在欠缺，应加强对出资行为本身的鉴别和约束，并强化出资人的出资违约责任和资本充实责任。

There exist defects in concrete systems about registered capital under the Company Law of PRC . Some systems such as check and restraint of behavior of capital contribution , the responsibility of breach of contribution agreement and of capital fulfillment should be strengthened .