试论公司清算制度

发布时间：2018-04-14 10:15

本文选题：公司清算 + 清算主体　；参考：《吉林大学》2010年硕士论文

【摘要】： 公司清算制度作为公司法人格存续的最后阶段,对于能否有效保护股东、债权人及利益相关人的权益,能否使公司顺利退出市场,维护市场经济秩序的流畅都有着十分重要的意义。但我国清算法律制度既无完备立法,亦无成熟的理论规范,学理和立法上都远未达到可以引导公司进行非破产程序,顺利退出市场的程度,本文试以司法实践中遇到的分歧为切入点,对于存在的公司清算主体制度残缺不全;重要制度(清算人规则、清算登记制度、清算法律责任等制度)缺失;清算监督机制不尽完善(或称清算监督机制缺失);对公司清算种类的划分和以该划分为标准设计的公司清算程序无法完全达到有效的保护利益相关人利益、实现清算效应最大化的目标;法律规范多为原则性规定,操作性较差等问题,从理论的角度进行详尽分析,并举例说明使其更加具体、更具可操作性,以期对于查办此类案件提供借鉴。
[Abstract]:As the last stage of company law personality, the liquidation system can effectively protect the rights and interests of shareholders, creditors and stakeholders, and make the company withdraw from the market smoothly.Maintain the smooth flow of market economy order has very important meaning.However, the liquidation legal system of our country has neither complete legislation nor mature theoretical norms. It is far from being able to guide the company to carry out the non-bankruptcy procedure and withdraw from the market smoothly.This paper tries to take the differences encountered in judicial practice as the starting point, for the existing corporate liquidation system is incomplete, the important system (liquidator rules, liquidation registration system, liquidation legal liability system, etc.) is missing.The liquidation supervision mechanism is not perfect (or lack of liquidation supervision mechanism), the division of the company liquidation type and the company liquidation procedure designed according to this standard can not completely achieve the effective protection of the interests of the stakeholders.To achieve the goal of maximizing liquidation effect, the legal norms are mostly principled provisions, poor maneuverability and so on. It is analyzed in detail from a theoretical point of view, and examples are given to illustrate how to make them more specific and operable.With a view to investigating such cases to provide reference.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】