公司非破产清算中债权人保护法律问题研究

发布时间：2018-02-01 22:10

  本文关键词： 非破产清算 债权人保护 清算程序 清算监督　出处：《西南大学》2015年硕士论文　论文类型：学位论文

【摘要】：清算制度是公司退出市场机制的重要一环,是债权人要求公司在退出市场时保护自身利益的最后法律保障,对于债权人乃至是一个国家的公司法人市场退出系统有着至关重要的意义。特别是随着我国市场经济的蓬勃发展,公司法人大量地涌现,加之在司法实践中我国公司法人退出市场机制不完善,清算制度呈现出了种种弊端,债权人权益受损现象频繁发生,对我国经济健康稳定发展埋下了隐患,造成一系列严重后果。因此最大程度地在制度构建中使债权人的利益得到救济和保护,使债权人得到相应地公平对待,更好地完善我国的清算制度已刻不容缓。我国的市场经济体制尚在发展阶段,关于公司法人的现有法律制度仍显不足。虽然相关法律法规也有涉及债权人利益保护的领域,《公司法》使债权人的利益保护初具规模,但相对于我国关于公司法人市场准入制度的详细规定仍显粗糙,和发达国家的法律体系构建相比更是差距明显。正是由于这种缺失,使非破产清算程序在实践中不被重视甚至被忽视,于是出现了大量公司通过利用此漏洞来规避清算程序,甚至违法清算,更有甚者利用清算制度中的监管缺失和不足,故意在公司清算中虚报公司财产或者使财产贬值、流失、抽逃隐匿,侵吞沦为私人财产。种种违法现象不仅表明了现行法律法规在立法上体现的不足,更揭示了现行法律法规在诉讼程序上的严重缺失,可诉性不强的弊端。这也导致实践中,公司在解散、非破产清算过程时,债权人利益受到刻意或者无意损害的现象屡见不鲜。在现今各类市场主体异常活跃的情况下,这一弊端的危害愈发严重。因此,如何从保护债权人利益的角度出发,在我国建立更为完善的公司清算制度,具有非常重要的现实意义。
[Abstract]:Liquidation system is an important part of the company's withdrawal from the market mechanism. It is the final legal guarantee for creditors to protect their own interests when they withdraw from the market. It is of great significance for creditors and even a country to withdraw from the corporate market, especially with the vigorous development of the market economy in China, a large number of corporate emerged. In addition, in the judicial practice, the corporate exit mechanism is not perfect, the liquidation system presents a variety of drawbacks, the creditors' rights and interests are frequently damaged, which has laid a hidden danger to the healthy and stable development of our economy. It causes a series of serious consequences. Therefore, to the greatest extent in the construction of the system, the interests of creditors are relieved and protected, and the creditors are treated fairly accordingly. It is urgent to perfect the liquidation system of our country better. The market economy system of our country is still in the stage of development. Although the relevant laws and regulations also involve the protection of the interests of creditors, the Company Law makes the protection of the interests of creditors take shape. However, compared with the detailed regulations on the market access system of corporate legal person in China, the gap is even more obvious compared with the legal system construction in developed countries, which is precisely due to this lack. The non-bankruptcy liquidation procedure is ignored or ignored in practice, so a large number of companies use this loophole to circumvent the liquidation procedure, even illegal liquidation. Some even make use of the lack of supervision in the liquidation system, deliberately in the liquidation of the company's property false or make property depreciation, loss, withdrawal and hiding. Embezzlement reduced to private property. Various illegal phenomena not only show the current laws and regulations in the legislation of the deficiencies, but also reveal the current laws and regulations in the proceedings of the serious deficiencies. It also leads to the practice that the company is in the process of dissolution and non-bankruptcy liquidation. The interests of creditors are deliberately or unintentionally damaged. In today's various market bodies are extremely active, the harm of this malpractice is becoming more and more serious. How to set up a more perfect company liquidation system in our country from the angle of protecting creditors' interests has very important practical significance.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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