论公司解散清算中清算义务人的界定

发布时间：2018-07-01 15:03

本文选题：清算义务 + 清算义务人　；参考：《华东政法大学》2011年硕士论文

【摘要】：清晰界定清算义务人的范围,在公司清算的过程中有重要的意义。在公司清算的过程当中,有众多的利益相关者会牵涉其中,比如公司债权人,公司本身以及公司的股东,他们各自的利益在公司清算阶段都处于一个不明确的状态,在这场利益博弈中,每个人的利益都有可能遭受侵害。为防止这些权利主体的利益受损,相关各方可以在事前约定在某些事由出现时各方的利益冲突应如何分配和处理;如果事先没有约定,则需要在清算事实发生之后,为自己的利益保障找到一个承担责任的载体。对于该载体而言,首先我们应该明确这类载体的身份,其次把相应责任或者说是相应的利益诉求分配到他们身上,使他们成为众权利者利益受损时可以追诉的对象。所以,首先我们就要给予这类责任主体划定一个较为清晰的范围和相对明确的概念。从立法的角度看,大陆法系国家的立法中很少使用清算义务人的概念,而是直接规定“法定清算人”,国内也有学者持同样观点。所以清算义务人目前还是一个理论上的概念。本文的第一部分从中外立法中寻找与定义清算义务人,定位的方法以清算义务的承担为逻辑起点。清算义务人的界定即从理论的各个角度给清算义务人划定范围,既要将其区别于相类似的概念,也要阐述这一概念的内涵和外延。想要确定清算义务人,必须先明晰一些理论争议点。清算义务人的身份在立法中没有明确被界定,所以理论界关于这一概念存在争议。本文的第二部分首先分析清算义务的内涵,目的是明确如何从义务的角度确定相关责任人;再次,从相关概念上看,有学者认为清算义务人与清算人是同一类人,不应对这两者进行区分,有学者则认为这两个概念有交叉重合的内容,但更多的是相互义务与责任的不同。所以,区分清算人与清算义务人十分重要。再者,在公司清算阶段,涉及众多利益分配问题,为了保障这些利益能够落到实处,必须为相关权利人寻找责任主体,以保障其利益受损时的救济。公司清算过程中有许多有待落实的相关责任,哪些责任属于清算义务人违反清算义务时应当承担的责任,从责任的角度划定清算义务人,既有利于这一概念的定位,也明确了该义务主体的责任。文章的最后一部分,首先界定清算义务人的法律地位,而后着重分析清算义务人承担一系列清算责任的原因。股东和董事是与公司有着密切关系的内部人,作为清算义务人,其义务责任一方面来源于与公司的关系,一方面基于这种身份关系产生的义务,在公司清算阶段演变成为对公司、其他股东以及公司债权人的清算义务。最后从法律规制的角度对《最高人民法院关于审理解散的企业法人所涉民事纠纷案件具体适用法律若干问题的规定(征求意见稿)》以及《公司法解释(二)》做出了立法完善建议。
[Abstract]:Clearly defining the scope of liquidation obligor is of great significance in the process of company liquidation. In the process of the liquidation of the company, there are many stakeholders involved, such as the creditors of the company, the company itself and the shareholders of the company. Their respective interests are in an uncertain state during the liquidation phase of the company. In this game of interests, everyone's interests are likely to be violated. In order to prevent the interests of these subjects of rights from being impaired, the parties concerned may agree in advance on the distribution and handling of the conflict of interest of the parties in the event of the occurrence of certain causes; if there is no prior agreement, it is necessary after the fact of liquidation has taken place, Find a carrier of responsibility for your own interests. For the carrier, first of all, we should make clear the identity of this kind of carrier, and then assign the corresponding responsibility or corresponding interest demand to them, so that they can be the object of prosecution when the interests of the rights are damaged. So, first, we should give this kind of responsibility subject a clearer scope and relatively clear concept. From the legislative point of view, the concept of liquidation obligor is seldom used in the legislation of civil law countries, but it is directly stipulated as "statutory liquidator". Some domestic scholars hold the same view. So liquidation obligor is still a theoretical concept. The first part of this paper looks for and defines the liquidation obligor from Chinese and foreign legislation, and the logical starting point is the assumption of liquidation obligation. The definition of liquidation obligor is to delimit the scope of liquidation obligor from each angle of theory. It is necessary to distinguish it from the similar concept, but also to expound the connotation and extension of this concept. In order to determine the liquidation obligor, it is necessary to clarify some theoretical points of contention. The identity of liquidation obligor is not clearly defined in the legislation, so there is controversy about this concept in the theoretical circle. The second part of this paper first analyzes the connotation of liquidation obligations, the purpose is to clarify how to determine the relevant responsible persons from the perspective of obligations; thirdly, from the relevant concepts, some scholars think that liquidation obligor and liquidator are the same kind of person. There should be no distinction between the two. Some scholars think that the two concepts have overlapping content, but they are more different from each other in terms of obligations and responsibilities. Therefore, it is very important to distinguish liquidator from liquidation obligor. Furthermore, in the liquidation stage, there are many problems involved in the distribution of interests. In order to ensure that these interests can be implemented, we must find the main body of responsibility for the relevant obligee, in order to protect the relief when their interests are damaged. There are many relevant responsibilities to be implemented in the liquidation process of a company, which are the responsibilities that the liquidation obligor should bear when violating the liquidation obligation, and delineating the liquidation obligor from the perspective of liability is beneficial to the positioning of this concept. It also clarifies the responsibility of the subject of the obligation. In the last part of the article, the author defines the legal status of liquidation obligor, and then analyzes the reason why liquidation obligor bears a series of liquidation responsibilities. Shareholders and directors are insiders who have close relationship with the company. As liquidation obligors, the obligations of shareholders and directors are derived from the relationship with the company on the one hand, and the obligations arising from this kind of identity relationship on the other. During the liquidation phase, it becomes a liquidation obligation to the company, other shareholders and the creditors of the company. Finally, from the perspective of legal regulation, the provisions of the Supreme people's Court on the specific application of the law to the civil dispute cases involving the dissolution of an enterprise legal person (draft for solicitation of opinions) > and the interpretation of Company Law (2) > are made. Some suggestions for legislative perfection are given.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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