随着市场经济的不断发展,公司在我国市场经济中发挥着越来越突出的作用,由股东出资构成的公司资本,是公司正常经营的保障。股东能否确保出资义务的履行,对公司本身、公司其他股东以及公司债权人都十分重要。但在我国,股东违反出资义务的情形并不鲜见,而违反出资义务的情形中,抽逃出资的行为较为多见。本文将结合案例,谈谈实践中存在的股东对抽逃出资的补足义务的理解误区,并结合法律法规关于股东违反出资义务方面的规定进行剖析。 With the continuous development of market economy, the Company plays an increasingly prominent role in the market economy of our country. The capital of the company composed of shareholders’ contribution is the guarantee of the normal operation of the Company. Whether the shareholders can ensure the fulfillment of the funding obligation is of great importance to the company itself, the other shareholders of the company and the company’s creditors. However, in our country, it is not uncommon for shareholders to breach their contribution obligation. In the case of violation of contribution obligation, the act of withdrawing capital contribution is more common. This article will combine the case, talk about the existence of the shareholders in practice to make up for the misunderstanding of the obligation to make up for investment misunderstanding, combined with laws and regulations on shareholders in violation of the provisions of the obligation to conduct an analysis.