论有限责任公司股东清算责任

发布时间：2018-01-19 03:18

本文关键词： 清算公司法清算责任股东责任　出处：《苏州大学》2010年硕士论文　论文类型：学位论文

【摘要】： 公司清算是公司法律制度中一项非常重要的制度,是公司设立、运营、解散并最终终止的必经环节。基于司法实践中出现的立法的滞后造成了有限责任公司清算处于比较混乱的状态,出现了公司股东在公司解散后不履行清算义务或者利用公司清算恶意损害公司债权人利益行为的存在,极大损害公司清算程序对公司退出市场的指引和规范作用。本文主要是从我国有限责任公司清算中股东责任的立法现状及不足、有限责任公司清算中股东责任的构建、完善有限责任公司股东清算责任的立法建议等几个方面重点展开。笔者认为,针对目前的立法现状及不足,应尽快的完善我国立法体系上关于股东清算责任中民事责任、行政责任、刑事责任的立法建构。立法上明确规定不履行或者怠于履行清算义务的民事、行政、刑事责任的主体是公司股东;明确规定有限责任公司股东要在规定的时限内组建清算组的义务,不履行该义务应当直接由股东承担责任;明确授权公司所有股东均有权、有义务提出司法清算请求;明确清算组应当在规定的时限内进行清算,未在规定的时限内清算完毕股东应当承担的责任;明确规定在公司没有清算费用,致使公司无法清算的情况下由公司股东先行支付清算费用;明确公司股东负有履行监督清算组清算工作的义务;进一步明确规定有限责任公司股东不履行清算义务应当承担的民事责任,如增加公司解散时关于股东对公允诺清偿责任的立法规定;将最高人民法院关于适用《中华人民共和国公司法》若干问题的规定(二)中关于股东清算责任的规定转化为立法规定,并补强其中的缺漏,使其具有更高的法律效力;借鉴国外刑事立法的经验,增加有限责任公司股东不履行清算义务的刑事责任的规范。通过上述措施,达到使有限责任公司股东放弃清算义务或减少利用清算逃避公司债务的情况,使公司与股东以及债权人的权利与义务得到更好的平衡。
[Abstract]:The company liquidation is a very important system in the company legal system, is the company establishment, the operation. Based on the lag of legislation in judicial practice, the liquidation of limited liability companies is in a relatively chaotic state. After the dissolution of the company shareholders do not perform the liquidation obligations or use the company liquidation malicious damage to the interests of the creditors of the company exists. Greatly damages the company liquidation procedure to the company exiting the market the guidance and the norm function. This article mainly from our country limited liability company liquidation in the shareholder responsibility legislation present situation and the insufficiency, in the limited liability company liquidation shareholder responsibility construction. The legislative suggestion of perfecting the shareholder liquidation responsibility of limited liability company, etc. The author believes that in view of the current legislative situation and deficiencies, we should improve the legislative system of our country as soon as possible on the shareholders liquidation liability in the civil liability, administrative liability. The legislative construction of criminal liability. The legislation clearly stipulates that the main body of the criminal liability is the shareholders of the company if the civil administrative and criminal liability is not performed or is lazy to perform the liquidation obligation. It is clearly stipulated that shareholders of a limited liability company shall set up a liquidation group within the prescribed time limit, and failure to perform this obligation shall be borne directly by the shareholders; Expressly authorize all shareholders of the company to have the right and obligation to file a request for judicial liquidation; It is clear that the liquidation group shall carry out liquidation within the prescribed time limit, and the shareholders who fail to liquidate within the prescribed time limit shall bear the responsibility; It is clearly stipulated that the shareholders of the company shall pay the liquidation expenses in advance if the company does not have liquidation expenses, which makes the company unable to liquidate. To make it clear that the shareholders of the company have the obligation to supervise the liquidation work of the liquidation group; It is further clear that shareholders of limited liability companies should bear civil liability for failure to perform liquidation obligations, such as increasing the legislative provisions on shareholders' liability for paying off public promises when the company is dissolved; The provisions of the Supreme people's Court on the application of the Company Law of the people's Republic of China (2) on the liquidation responsibility of shareholders are translated into legislative provisions, and the gaps therein are strengthened. Make it have higher legal effect; Learn from the experience of foreign criminal legislation, increase the limited liability shareholders do not perform liquidation obligations of criminal liability norms. Through the above measures, the shareholders of a limited liability company can give up their liquidation obligations or reduce the use of liquidation to evade the company's debts, so that the rights and obligations of the company, the shareholders and the creditors can be better balanced.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【相似文献】