公司清算中股东民事责任制度研究

发布时间：2018-04-28 14:53

本文选题：公司清算 + 清算义务人　；参考：《重庆大学》2010年硕士论文

【摘要】：在公司制度中,由于我国长期存在重设立轻终止的思想,立法上对清算制度未能引起足够重视,有关清算制度的法律严重匮乏,导致很多公司在解散后不能有序退出市场。股东作为清算义务人为了自身利益,在公司解散后不履行清算义务,甚至恶意处置公司财产,滥用公司人格,以此达到逃避公司债务的目的。这些股东作出这样选择的根本原因在于其受到有限责任的保护,如果能对股东个人课以违反清算义务的责任,那么该问题就迎刃而解了。对公司清算和清算义务人的基本理论进行研究,主要是为了在理论的支撑下构建符合我国国情的公司清算中股东民事责任制度。公司清算及清算义务人的基本理论包括公司清算的概念及制度价值、清算中公司的法律地位、公司清算义务人的界定以及公司股东作为清算义务人的应然性。根据公司制度理论,公司与股东分属不同的民事主体,公司一经成立便具有独立人格,以其独立的财产对公司债权人承担民事责任,而股东以其出资额为限承担责任,享有有限责任的保护。但是,如果股东滥用公司人格,利用公司攫取非法利益,导致公司独立人格的基础丧失,对其有限责任的排除就有了充分的理由,股东此时应该对公司债权人承担民事责任,其清算义务转化为清算责任。其后,通过对清算中股东民事责任的性质及其构成要件进行探析,为股东民事责任的具体构建提供理论基础。对国外公司清算中股东民事责任制度进行研究,可以吸收和借鉴国外制度的成功经验。其次,通过对我国公司清算中股东民事责任制度立法现状的介绍和分析,认识到我国该制度存在很多缺陷:股东的清算义务不明确、股东民事责任制度不完善、举证责任划分不明确以及公司法人格否认制度在公司清算中的缺失。最后,本文针对目前我国的国情,在检讨我国公司清算中股东民事责任立法缺陷以及司法困惑的基础上,提出了完善我国公司清算中股东民事责任制度的建议。
[Abstract]:In the company system, because of the thought of heavy establishment and light termination in our country for a long time, the liquidation system has not been paid enough attention to in legislation, and the law on liquidation system is seriously lacking, which results in many companies unable to withdraw from the market in an orderly manner after dissolution. Shareholders, as liquidation obligors, do not perform the liquidation obligation after the dissolution of the company, even dispose of the company's property maliciously, abuse the company's personality, so as to achieve the purpose of avoiding the company's debts. The fundamental reason for these shareholders to make such a choice is that they are protected by limited liability. If the shareholders can be held responsible for breach of liquidation obligations, the problem will be solved. The basic theory of company liquidation and liquidation obligor is studied in order to construct the civil liability system of shareholders in company liquidation under the support of theory. The basic theory of company liquidation and liquidation obligor includes the concept and system value of company liquidation, the legal status of company in liquidation, the definition of company liquidation obligor and the necessity of shareholders as liquidation obligor. According to the theory of company system, the company and shareholders are different civil subjects. Once established, the company has an independent personality and bears civil liability to the creditors of the company with its independent property, while the shareholders are limited to the amount of their contributions. Enjoy limited liability for protection. However, if the shareholders abuse the corporate personality and take advantage of the company to grab illegal interests, which results in the loss of the foundation of the independent personality of the company, the exclusion of its limited liability has a good reason, and the shareholders should bear civil liability to the creditors of the company at this time. Its liquidation obligation is transformed into liquidation responsibility. Then, through the analysis of the nature of shareholders' civil liability and its constituent elements in liquidation, it provides a theoretical basis for the concrete construction of shareholders' civil liability. The research on the civil liability system of shareholders in the liquidation of foreign companies can absorb and draw lessons from the successful experience of foreign systems. Secondly, through the introduction and analysis of the current legislation of shareholder's civil liability system in company liquidation in China, it is recognized that there are many defects in this system: the liquidation obligation of shareholders is not clear, the civil liability system of shareholders is not perfect, and the system of civil liability of shareholders is not perfect. The division of burden of proof is not clear and the system of disavowal of corporate personality is missing in company liquidation. Finally, according to the current situation of our country, on the basis of reviewing the legislative defects of shareholders' civil liability and judicial confusion, this paper puts forward some suggestions to perfect the civil liability system of shareholders in the corporate liquidation of our country.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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