公司解散清算责任制度研究

发布时间：2018-01-26 05:01

本文关键词： 公司清算责任制度不清算清算不能瑕疵清算　出处：《郑州大学》2010年硕士论文　论文类型：学位论文

【摘要】： 公司清算是指公司解散后,负有法定清算义务的人或机构依照法定程序,对公司财产进行清理、处分和分配,终结公司所有法律关系,从而消灭公司法人资格的法律行为。公司清算分为解散清算与破产清算两种,本文仅就公司解散清算责任制度进行研究。我国公司清算制度由《民法通则》、《公司法》、《破产法》、《外商投资法》、《公司登记管理条例》、《外商投资企业清算办法》以及《公司法司法解释(二)》等法律法规组成。公司清算责任制度是公司清算制度的重要组成部分。公司清算责任制度是指对公司清算的组织、实施、清算结果的承受等负有法定义务的人或机构,对其违反义务的行为应当承担法律责任的制度规定。但是,我国公司清算法律法规中对公司清算责任的规定尚存在不完善的地方,主要有以下三方面问题：第一,由于公司注销登记规定的不明确,以及以往司法实践中法院受理范围狭小、判决执行不力等原因。公司解散后负有清算义务主体往往通过怠于清算、逃逸清算、直接注销的方式逃避债务,不进行清算,损害债权人利益。第二,由于对怠于履行清算以外的义务法律规定不详细,以及对司法实践中公司无法进行清算的后续措施缺乏规定。公司相关责任人通过隐匿、销毁公司主要财产、账册和重要文件,造成清算不能,从而逃避债务以及清算责任。第三,由于对于瑕疵清算责任人主体资格,以及承担何种责任规定不够明确。瑕疵清算行为人恶处财产、虚假清算、未缴出资的行为得不到有效规范,司法实践中瑕疵清算的案件时有发生,对公司股东以及债权人利益造成极大损失。本文针对上述三个问题分五个部分对公司清算责任制度问题进行了研究。第一部分“公司清算责任制度概述”,是本文的基础性研究。该部分从对公司制度、公司清算制度分析入手,从历史发展的视角,在对公司制度、公司清算制度历史发展进行分析的基础上,引出了我国公司清算责任制度的现状和存在的瑕疵。第二、第三、第四部分是本文的核心内容,主要对存在问题的三种公司清算责任制度——“不清算的责任制度”、“公司清算不能的责任制度”、“公司瑕疵清算的责任制度”,进行了深入研究分析,并提出了公司清算的责任制度构建和责任归属的构想。第五部分也即最后一部分“公司清算责任的追究机制”,主要是在上述对公司清算责任制度进行分析并提出完善构想的基础上,进一步对公司清算责任追究机制进行了分析和研究,提出了进一步完善公司登记管理行政审查、司法追究以及社会监督制度的设想。
[Abstract]:The liquidation of a company means that after the dissolution of the company, the person or institution that has the legal liquidation obligation carries on the liquidation, the disposition and the distribution of the company's property according to the legal procedure, and terminates all the legal relations of the company. Corporate liquidation is divided into dissolution liquidation and bankruptcy liquidation. This paper only studies the liability system of company dissolution liquidation. The corporate liquidation system in China is governed by the General principles of Civil Law. "Company Law", "bankruptcy Law", "Law on Foreign Investment", "regulations on the Administration of Company Registration". Measures for the liquidation of Enterprises with Foreign Investment and the Judicial interpretation of the Company Law (2). Corporate liquidation liability system is an important part of the company liquidation system. Corporate liquidation liability system refers to the organization of corporate liquidation. It is stipulated in the system that the person or institution that has the legal obligation to carry out and bear the result of liquidation shall bear legal liability for the breach of the obligation. There are still some imperfections in the regulation of company liquidation responsibility in the laws and regulations of company liquidation in our country, there are three main problems as follows: First, due to the lack of clear provisions for the cancellation of company registration, as well as the narrow scope of court acceptance in the past judicial practice, poor execution of judgments and other reasons. After the dissolution of the company has the liquidation obligations of the main body often through the liquidation. Escape liquidation, direct cancellation of the way to avoid debt, not liquidation, to damage the interests of creditors. Second, due to the lack of detailed legal provisions on the obligation to perform liquidation, as well as the lack of provisions on the subsequent measures that the company cannot carry out liquidation in judicial practice. The destruction of the company's main assets, books and important documents, resulting in a failure to liquidate, thereby evading debt and liquidation liability. Third, due to the qualification of the person responsible for the liquidation of defects, as well as the liability of the provisions are not clear. The perpetrator of defective liquidation of property, false liquidation, non-payment of capital can not be effectively regulated. In judicial practice, the cases of defective liquidation occur from time to time, causing great losses to the interests of shareholders and creditors of the company. In this paper, the above three problems are divided into five parts to study the corporate liquidation liability system. The first part, "Overview of the corporate liquidation responsibility system", is the basic research of this paper. This part starts with the analysis of the company system and the company liquidation system, and from the perspective of historical development, it analyzes the company system. Based on the analysis of the historical development of the corporate liquidation system, the present situation and defects of the corporate liquidation liability system in China are introduced. Second, third, the 4th part is the core content of this paper, mainly to the three kinds of company liquidation liability system which exists the question-"the non-liquidation liability system", "the company liquidation cannot the liability system". "liability system of company defect liquidation", has carried on the thorough research and analysis, and has proposed the company liquidation responsibility system construction and the responsibility assignment idea. The 5th part is the last part, "the investigation mechanism of the company liquidation liability", which is mainly based on the above analysis of the company liquidation liability system and puts forward the perfect conception. This paper further analyzes and studies the mechanism of corporate liquidation liability investigation, and puts forward the idea of further perfecting the administrative review of company registration management, judicial investigation and social supervision system.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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