公司强制清算程序研究

发布时间：2018-09-17 15:25

【摘要】：公司清算制度既是一个完备的公司法律制度中不可或缺的重要内容，同时也是公司按照一定的法律程序，合法理性地退出竞争市场，维护市场安全，保护股东、债权人及利害关系人的合法权益的重要法律保障。依据我国公司清算的法律渊源，公司清算类型可分为破产清算与解散清算，解散清算又可分为自行清算与强制清算。公司强制清算主要是指在公司自行清算无法启动或者遇到障碍时，通过公权力的介入而开始的一种解散清算。强制清算程序是一种民事特别程序，性质上属于非诉程序。依照我国现行法律规定，强制清算案件统一由人民法院主管。我国有关公司强制清算程序的立法，除公司法外，分散在不同司法解释、会议纪要、法律指导意见之中，缺乏良好的统一性、系统性。在强制清算制度及程序的研究上，不少学者以公司清算中债权人利益保护为中心角度进行相关理论研究，取得了一些研究成果。但是从公司法理论基础、清算价值理论分析入手，以强制清算程序为主线，对股东利益保护的系统研究仍非常缺乏。鉴于前述的主题与研究中心，本文贯穿两条主线：一条主线是按照我国现行法律梳理公司强制清算的程序，以公平、利益、效率等价值理念来检视我国强制清算程序立法的不足，，并试图提出完善建议；第二条主线是以股东利益保护为中心，探索在公司强制清算程序中全面而系统地保护股东利益的方式。本文共分四个部分。第一部分从公司强制清算的启动程序展开讨论。首先，笔者介绍了强制清算的三种启动事由，包括三种：1、公司解散逾期不成立清算组进行清算的；2、虽然成立清算组但故意拖延清算的；3、违法清算可能严重损害债权人或者股东利益的。其次，笔者逐一分析了公司强制清算的申请程序、主管与管辖，以及审查与受理程序，并提出完善建议。其中，公司强制清算审查包括了书面审查和听证会审查。第二部分对强制清算中的通知与公告程序进行研究和探讨，主要内容包括1、阐述了通知与公告债权人的法律规定、媒体公告的范围和级别等；2、提出了增加清算组在清算各重要环节通知股东的建议，以便维护股东知情权、参与权、监督清算组等的合法权益；3、介绍了强制清算程序中法院通知和公告的情形。第三部分主要探讨公司强制清算的清算程序。从人民法院指定的清算组成立伊始，自公司财产清理、通知和公告债权人、债权申报和确认、清算方案的制定与确认、清算分配、清算报告的制作与确认，每个步骤环环相扣、依次衔接，不可任意跨越和逆转。股东是公司的最终所有人，在公司清算期间享有剩余资产分配权，因此，笔者建议在公司强制清算中充分考虑保护股东知情权、参与权、监督权等合法权益，并体现于强制清算程序各个环节的立法设计中。第四部分重点总结、归纳了目前我国强制清算的四种终结方式：一是完成强制清算程序的终结；二是撤回强制清算申请的终结；三是强制清算程序转入破产清算；四是无法清算或者无法全面清算为由终结强制清算程序。笔者在该章节还阐述了强制清算报告的制作和确认，以及强制清算注销登记的实践情形。
[Abstract]:Company liquidation system is not only an indispensable part of a complete company legal system, but also an important legal guarantee for the company to withdraw from the competitive market legally and rationally according to certain legal procedures, safeguard market security, protect the legitimate rights and interests of shareholders, creditors and stakeholders. Compulsory liquidation mainly refers to a kind of dissolution liquidation which begins with the intervention of public power when the company can not start its own liquidation or encounters obstacles. Compulsory liquidation is a special civil procedure. According to the current law of our country, compulsory liquidation cases are uniformly in the charge of the people's court.
The legislation of compulsory liquidation in our country is scattered among different judicial interpretations, meeting summaries and legal guidance except company law. In view of the above-mentioned subject and research center, this article runs through two main lines: one is to sort out the compulsory liquidation according to the current law of our country. The second main line is to explore a comprehensive and systematic way to protect the interests of shareholders in the compulsory liquidation process.
The first part discusses the starting procedure of compulsory liquidation. Firstly, the author introduces three starting reasons of compulsory liquidation, including three kinds: 1. liquidation of overdue liquidation group; 2. deliberately delaying liquidation despite the establishment of liquidation group; 3. illegal liquidation may seriously damage debt. Secondly, the author analyzes the procedures of application, supervision and administration, examination and acceptance of compulsory liquidation one by one, and puts forward suggestions for improvement.
The second part studies and discusses the notification and announcement procedure in compulsory liquidation. The main contents include: 1. It expounds the legal provisions of notification and announcement creditors, the scope and level of media announcement; 2. It puts forward the suggestion of increasing the liquidation group to notify shareholders in all important aspects of liquidation so as to safeguard the shareholders'right to know, to participate in and to supervise. The legitimate rights and interests of the liquidation group; 3, introduces the situation of the notification and announcement of the court in the compulsory liquidation procedure.
The third part mainly discusses the liquidation procedure of the company compulsory liquidation.From the beginning of the establishment of the liquidation composition designated by the people's court, from the liquidation of the company's property, notification and announcement of creditors, declaration and confirmation of creditors'rights, the formulation and confirmation of liquidation scheme, liquidation distribution, the production and confirmation of liquidation report, each step is interlinked and connected in turn, and can not be arbitrary. The shareholder is the ultimate owner of the company and enjoys the right to distribute surplus assets during the company's liquidation. Therefore, the author suggests that the legitimate rights and interests of the shareholder, such as the right to know, the right to participate, the right to supervise, should be fully considered in the compulsory liquidation of the company, and should be embodied in the legislative design of all aspects of the compulsory liquidation procedure.
The fourth part summarizes four kinds of termination methods of compulsory liquidation in our country: first, completing the termination of compulsory liquidation procedure; second, withdrawing the termination of compulsory liquidation application; third, transferring compulsory liquidation procedure to bankruptcy liquidation; fourth, terminating compulsory liquidation procedure on the grounds of unable to liquidate or unable to fully liquidate. The section also expounds the production and confirmation of compulsory liquidation reports, and the practice of compulsory liquidation and cancellation registration.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

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