摘要瑕疵股权应从广义上理解，违背资本三原则的出资行为均被指称为瑕疵出资，具体包含不履行出资义务、不完全履行出资义务、抽逃出资。瑕疵股权包括：未履行出资义务或未全面履行出资义务的股权和抽逃出资所导致的瑕疵股权。关于瑕疵股权转让合同的效力，学界主要有绝对无效说、区别对待说、可撤销说、绝对有效说四种观点，其中最有说服力的是可撤销说。原股东承担补足责任、补充赔偿责任的依据在于代位权理论与第三人侵害债权理论。瑕疵股权受让人承担补足责任、补充赔偿责任的依据在于权益义务相一致原则。最高人民法院发布了《关于适用公司法若干问题的规定（三）》（以下简称《公司法司法解释（三）》），其中第19条系对瑕疵出资股权转让后补足责任的承担的规定。该规定存在以下问题：关于受让股东的定义问题、受让人对于瑕疵股权明知的主观心态判断、《公司法司法解释（三）》第13、19条的适用范围问题、《公司法司法解释（三）》第19条造成的权利义务失衡问题。其中权利义务失衡问题是本文研究的重点。对于瑕疵股权转让后的补足责任，英美法系和大陆法系认为原始股东承担责任自不待言，对于受让人是否承担责任，英美法系一般认为善意受让人不承担责任，大陆法系国家的公司法一般不考虑受让人的主观状态，受让人均需要承担连带责任。我国的立法既吸取大陆法系关于恶意受让人应当承担连带责任的规定，也借鉴了英美法系关于受让人善意与否对责任承担影响的立法考虑，但没有对瑕疵股权转让双方内部的权利义务分配进行合理的划定，导致有可能出现权利义务失衡。故建议对《公司法司法解释（三）》第19条进行修改完善，以明知和完成股东名册登记为受让人承担责任之前提；以等价有偿原则、权利义务一致为原则，合理确定瑕疵股权补足责任的最终责任人；并扩大该司法解释的适用范围。关键词：瑕疵股权股权转让补足责任AbstractThedefectiveshareshouldbeunderstoodinabroadsense.Thethreemainprinciplesofcapitalcontributionarereferredtoasdefectivecapitalcontribution,includingthefailuretofulfilltheobligationsofcapitalcontribution,incompletefulfillingobligationsofcapitalcontributionandescapingcapitalcontributions.Thedefectivesharesinclude:theunfulfilledcapitalcontributionobligationortheunfulfilledcapitalcontributionobligation,andthedefectiveequitycausedbythewithdrawalofcapital.Regardingtheeffectivenessofthedefectivesharetransfercontract,therearefourviewpointsinacademiccircles:absoluteinvalidity,differentiatedtreatment,revocabledoctrineandabsoluteefficiency.Themostconvincingpartisrevocation.Thebasisoftheoriginalshareholder'sliabilityforcomplementationandtheliabilityforcompensationliesinthetheoryofsubrogationrightandthetheoryofThirdPartyInfringementofcreditor'srights.Thebasisoftheliabilityforcomplementationandtheliabilityforcompensativecompensationliesintheprincipleoftheagreementbetweentherightsandinterestsofthetransfereeofdefectiveshares.TheSupremePeople'sCourtissuedtheprovisionsonSeveralIssuesconcerningtheapplicationofcompanylaw(three),hereinafterreferredtoasthejudicialinterpretationofcompanylaw(three),ofwhichnineteenthsystemsstipulatetheobligationofcomplementalliabilityafterthetransferofdefectivecapitalcontribution.Theprovisionsofthefollowingproblems:thedefinitionoftheproblemaboutthetransfereeshareholdersorassigneeforthedefectiveequityknowingthesubjectivestateofmind,judgmentofthe"companylawjudicialinterpretation(three)"articlethirteenth,nineteenthofthescopeoftheproblem,the"companylawjudicialinterpretation(three)"nineteenthcausetherightsandobligationsoftheimbalance.Theissueoftheimbalanceofrightsandobligationsisthefocusofthisstudy.Afterthetransferofdefectiveequitytocomplementtheresponsibility,commonlawandcivillawthattheori...
