公司清算法律问题研究

发布时间：2018-02-28 06:50

本文关键词： 公司清算清算义务人清算程序清算责任法律完善　出处：《扬州大学》2011年硕士论文　论文类型：学位论文

【摘要】：公司清算作为公司法人资格消灭的必经程序,已经成为我国《公司法》所确认的一项制度,它是公司消灭民事法律主体资格的一系列法定程序和法律行为的总称。由于我国《公司法》所产生、服务的市场体制环境不成熟,这就决定了清算制度必将面临种种实践难题的困惑和擎肘。在现实中,公司债权人、股东、职工的合法利益受到严重损害的例子比比皆是,暴露了我国公司清算制度的基础薄弱和实施困境。本文以公司清算法律制度为研究对象,对公司清算制度的内在体系即清算主体、清算程序和清算责任的现状及其不足展开论述,并在借鉴域外法治发达国家的公司清算立法的基础上提出法律完善的对策和建议。全文共分五部分：第一部分：公司清算的一般理论问题。从公司清算的制度缘起展开论述,全面把握公司清算的基本内涵及其法律价值,并从逻辑体系上将公司清算分解为清算主体、清算程序和清算责任。第二部分：关于清算主体。将清算主体界定为清算义务人和清算人,并从清算主体的法律称谓、范围、组成、专业化程度差异等方面,论述了清算主体制度的现状及其不足之处。第三部分：关于清算程序。以普通清算和特别清算这两个公司清算程序的必要分类入手,从公司清算程序开始之规定、公司清算程序终结之规定以及公司特别清算程序这三个方面全面把握目前公司清算程序制度的不足。第四部分：关于清算责任。首先,从法律关系角度将清算责任区分为民事责任、行政责任和刑事责任；再者,以清算程序及其过程中各个主体的权利义务为依托,分析清算主体、股东等相关主体的公司清算法律责任规定的不足。第五部分：完善我国公司清算法律制度的对策。在前文把握公司清算基本内涵和对公司清算的主体、程序和责任进行逐一论述的基础上,结合我国公司法实际,提出完善我国公司清算法律制度的对策建议。
[Abstract]:As a necessary procedure for the elimination of the legal personality of a company, the liquidation of a company has become a system confirmed by the Company Law of our country. It is the general name of a series of legal procedures and legal acts in which companies eliminate the qualification of civil legal subjects. As a result of the "Company Law" of our country, the market system for services is not mature. This determines that the liquidation system is bound to face the confusion and hindrance of various practical difficulties. In reality, there are many examples of serious damage to the legitimate interests of the creditors, shareholders and employees of the company. This paper takes the legal system of company liquidation as the research object, and analyzes the internal system of the company liquidation system, that is, the liquidation subject, which is the internal system of the company liquidation system. This paper discusses the current situation and deficiency of liquidation procedure and liquidation liability, and puts forward some countermeasures and suggestions on how to perfect the law on the basis of drawing lessons from the legislation of corporation liquidation in developed countries with the rule of law outside the country. The full text is divided into five parts:. The first part: the general theoretical problems of corporate liquidation. From the origin of the system of corporate liquidation, the thesis comprehensively grasps the basic connotation and legal value of company liquidation, and decomposes the company liquidation into liquidation subject from the logic system. Liquidation procedures and liquidation responsibilities. The second part: about the liquidation subject. The liquidation subject is defined as the liquidation obligor and liquidator, and from the aspects of the legal title, scope, composition, specialization of the liquidation subject, etc. This paper discusses the current situation and shortcomings of the liquidation subject system. Part three: about liquidation procedure. Starting with the necessary classification of general liquidation and special liquidation, starting with the provisions of company liquidation procedure, The provisions of the termination of the company liquidation procedure and the company special liquidation procedure comprehensively grasp the deficiencies of the current company liquidation procedure system. Part 4th: about liquidation liability. First of all, the liquidation responsibility area is divided into civil liability, administrative liability and criminal liability from the angle of legal relationship; furthermore, it is based on the rights and obligations of each subject in the liquidation procedure and its process. Analysis of the liquidation of the main body, shareholders and other related subjects of corporate liquidation legal liability deficiencies. Part 5th: the countermeasure of perfecting the legal system of company liquidation in our country. On the basis of grasping the basic connotation of company liquidation and discussing the subject, procedure and responsibility of company liquidation one by one, and combining with the reality of our company law, The author puts forward some countermeasures and suggestions to perfect the legal system of company liquidation in China.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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