本文關(guān)鍵詞：論公司清算過程中的股東責(zé)任　出處：《湖南大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 公司清算 股東責(zé)任 資本充實責(zé)任 連帶賠償責(zé)任 損害賠償責(zé)任

【摘要】：清算制度是公司制度中的重要內(nèi)容。它在公司人格存續(xù)的最后階段肩負(fù)著維護(hù)公司股東、債權(quán)人等利害關(guān)系人之間利益平衡，保障社會秩序和經(jīng)濟(jì)秩序穩(wěn)定的重任。我國《公司法》對清算制度作出了一些原則性規(guī)定，，但在公司清算中有關(guān)股東責(zé)任的規(guī)定方面則存有比較大的漏洞。股東責(zé)任實際上是指股東在清算中因先期或之后違反法定、章定或約定義務(wù)所應(yīng)承擔(dān)的違信責(zé)任。在公司清算中實踐中，股東違反出資義務(wù)或清算義務(wù)，濫用法人獨立人格和股東有限責(zé)任以逃避債務(wù)，謀取非法利益，損害債權(quán)人利益等一系列行為可以說大量存在。在出現(xiàn)上述問題時，理論界傾向于將股東責(zé)任簡單歸類為清算、清償或賠償責(zé)任。而沒有根據(jù)其產(chǎn)生階段和適用情形的不同，將股東責(zé)任具體化、體系化。如將股東責(zé)任類型化，則股東在清算前后違反先期和后期義務(wù)，其違信責(zé)任包括如下板塊：即股東因違法出資義務(wù)應(yīng)承擔(dān)的資本充實責(zé)任與補充清償責(zé)任；股東因濫用公司人格應(yīng)承擔(dān)的連帶清償責(zé)任；股東因違反清算義務(wù)應(yīng)承擔(dān)的損害賠償與連帶清償責(zé)任。以上三種具體的責(zé)任共同構(gòu)成了清算過程中股東責(zé)任的基本制度框架。當(dāng)然學(xué)者對此尚存在不少爭議。如人格否認(rèn)制度的啟用是否要以公司資不抵債為要件；又如股東違法清算義務(wù)時，責(zé)任主體是全體股東還是控制股東。在公司清算實踐中，對于公司人格否認(rèn)的審查應(yīng)該是需要前提條件的，不能因當(dāng)事人一提出申請便當(dāng)然導(dǎo)致公司面紗被揭開，人民法院既要考察債權(quán)人受到的損失是否達(dá)到了“嚴(yán)重”的程度，還需審查公司現(xiàn)有資產(chǎn)是否足以償還；同時，注重責(zé)任主體的區(qū)分，保護(hù)“地微言輕”的中小股東的利益也是完善清算過程中股東責(zé)任制度的重要課題。作為清算中股東責(zé)任的最后一關(guān)，當(dāng)出現(xiàn)股東違反先前或清算義務(wù)的情形，在資本充實責(zé)任、連帶清償責(zé)任和損害賠償責(zé)任三種責(zé)任之上來分析股東所應(yīng)承擔(dān)的民事責(zé)任，明確清算過程中的股東義務(wù)，將其細(xì)化、梳理并作進(jìn)一步的規(guī)范，是完善清算制度的應(yīng)有之義，更是保障公司股東和公司債權(quán)人權(quán)益的根本途徑。
[Abstract]:Liquidation system is an important content in the system of the company. It is in the last stage of the existence of the personality of the company responsible for maintaining the balance between the interest of shareholders, creditors and other interested parties, the responsibility to protect the social order and stability of economic order. Our company law > < made some provisions in principle of liquidation, but in liquidation the responsibility of the relevant provisions of the shareholders will have big loophole. The shareholder responsibility actually refers to shareholders in liquidation due to advance or after the breach of statutory, chapter or should bear the obligations agreed upon breaching fiduciary duties in company liquidation. In practice, duty of shareholder or liquidation obligations, abuse of legal personality and shareholder the limited liability to evade debts, seek illegal interests, damage the interests of creditors and a series of actions can be said to exist. In these problems, theorists tend to blame Ren Jian for shareholders Single classified as liquidation, settlement or liability. But not according to the different stage and circumstance, the shareholders of the specific responsibilities, such as the responsibility system. Types of shareholders, shareholders in liquidation before and after the early and late breach of obligations, the liability includes the following sections: violation of the letter full responsibility and supplementary discharge: shareholders should bear the obligation of contribution due to illegal capital; shareholders because of abuse of corporate personality should bear joint liability; shareholders for violating liquidation obligations should bear the damages and joint liability. More than three kinds of specific responsibility constitute the basic institutional framework of the shareholder responsibility in the process of liquidation. Of course, there are still many scholars dispute. Such as the personality denial system whether to enable the company insolvent for illegal elements; and as the shareholders liquidation obligations, the main responsibility is all the shareholders or controlling shareholders. In the practice of company liquidation, in disregard of corporate personality review should be the prerequisite, not because the application will certainly cause the company veil has been lifted, the people's court should examine whether creditor losses reached a "serious" level, the need to review the company's existing assets are insufficient to repay; at the same time, distinguish pay attention to the main responsibility of the "lower" protection of the interests of minority shareholders is crucial to improve the shareholder responsibility system in the process of liquidation. As the shareholders liquidation responsibility in the last pass, when there is a violation of previous shareholders or liquidation of obligations, the capital adequacy responsibility of civil liability, joint liability and damages should be take up the responsibility of compensation liabilities of the three shareholders, clear in the process of liquidation of shareholder obligations, the refinement, carding and further improve the standard, is clear The proper meaning of the system is the fundamental way to guarantee the rights and interests of the shareholders of the company and the creditors of the company.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D922.291.91

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