本文關(guān)鍵詞： 公司清算 清算義務(wù)人 清算程序 清算責(zé)任 法律完善　出處：《揚(yáng)州大學(xué)》2011年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：公司清算作為公司法人資格消滅的必經(jīng)程序,已經(jīng)成為我國(guó)《公司法》所確認(rèn)的一項(xiàng)制度,它是公司消滅民事法律主體資格的一系列法定程序和法律行為的總稱(chēng)。由于我國(guó)《公司法》所產(chǎn)生、服務(wù)的市場(chǎng)體制環(huán)境不成熟,這就決定了清算制度必將面臨種種實(shí)踐難題的困惑和擎肘。在現(xiàn)實(shí)中,公司債權(quán)人、股東、職工的合法利益受到嚴(yán)重?fù)p害的例子比比皆是,暴露了我國(guó)公司清算制度的基礎(chǔ)薄弱和實(shí)施困境。本文以公司清算法律制度為研究對(duì)象,對(duì)公司清算制度的內(nèi)在體系即清算主體、清算程序和清算責(zé)任的現(xiàn)狀及其不足展開(kāi)論述,并在借鑒域外法治發(fā)達(dá)國(guó)家的公司清算立法的基礎(chǔ)上提出法律完善的對(duì)策和建議。 全文共分五部分： 第一部分：公司清算的一般理論問(wèn)題。從公司清算的制度緣起展開(kāi)論述,全面把握公司清算的基本內(nèi)涵及其法律價(jià)值,并從邏輯體系上將公司清算分解為清算主體、清算程序和清算責(zé)任。 第二部分：關(guān)于清算主體。將清算主體界定為清算義務(wù)人和清算人,并從清算主體的法律稱(chēng)謂、范圍、組成、專(zhuān)業(yè)化程度差異等方面,論述了清算主體制度的現(xiàn)狀及其不足之處。 第三部分：關(guān)于清算程序。以普通清算和特別清算這兩個(gè)公司清算程序的必要分類(lèi)入手,從公司清算程序開(kāi)始之規(guī)定、公司清算程序終結(jié)之規(guī)定以及公司特別清算程序這三個(gè)方面全面把握目前公司清算程序制度的不足。 第四部分：關(guān)于清算責(zé)任。首先,從法律關(guān)系角度將清算責(zé)任區(qū)分為民事責(zé)任、行政責(zé)任和刑事責(zé)任；再者,以清算程序及其過(guò)程中各個(gè)主體的權(quán)利義務(wù)為依托,分析清算主體、股東等相關(guān)主體的公司清算法律責(zé)任規(guī)定的不足。 第五部分：完善我國(guó)公司清算法律制度的對(duì)策。在前文把握公司清算基本內(nèi)涵和對(duì)公司清算的主體、程序和責(zé)任進(jìn)行逐一論述的基礎(chǔ)上,結(jié)合我國(guó)公司法實(shí)際,提出完善我國(guó)公司清算法律制度的對(duì)策建議。
[Abstract]:As a necessary procedure for the elimination of the legal personality of a company, the liquidation of a company has become a system confirmed by the Company Law of our country. It is the general name of a series of legal procedures and legal acts in which companies eliminate the qualification of civil legal subjects. As a result of the "Company Law" of our country, the market system for services is not mature. This determines that the liquidation system is bound to face the confusion and hindrance of various practical difficulties. In reality, there are many examples of serious damage to the legitimate interests of the creditors, shareholders and employees of the company. This paper takes the legal system of company liquidation as the research object, and analyzes the internal system of the company liquidation system, that is, the liquidation subject, which is the internal system of the company liquidation system. This paper discusses the current situation and deficiency of liquidation procedure and liquidation liability, and puts forward some countermeasures and suggestions on how to perfect the law on the basis of drawing lessons from the legislation of corporation liquidation in developed countries with the rule of law outside the country. The full text is divided into five parts:. The first part: the general theoretical problems of corporate liquidation. From the origin of the system of corporate liquidation, the thesis comprehensively grasps the basic connotation and legal value of company liquidation, and decomposes the company liquidation into liquidation subject from the logic system. Liquidation procedures and liquidation responsibilities. The second part: about the liquidation subject. The liquidation subject is defined as the liquidation obligor and liquidator, and from the aspects of the legal title, scope, composition, specialization of the liquidation subject, etc. This paper discusses the current situation and shortcomings of the liquidation subject system. Part three: about liquidation procedure. Starting with the necessary classification of general liquidation and special liquidation, starting with the provisions of company liquidation procedure, The provisions of the termination of the company liquidation procedure and the company special liquidation procedure comprehensively grasp the deficiencies of the current company liquidation procedure system. Part 4th: about liquidation liability. First of all, the liquidation responsibility area is divided into civil liability, administrative liability and criminal liability from the angle of legal relationship; furthermore, it is based on the rights and obligations of each subject in the liquidation procedure and its process. Analysis of the liquidation of the main body, shareholders and other related subjects of corporate liquidation legal liability deficiencies. Part 5th: the countermeasure of perfecting the legal system of company liquidation in our country. On the basis of grasping the basic connotation of company liquidation and discussing the subject, procedure and responsibility of company liquidation one by one, and combining with the reality of our company law, The author puts forward some countermeasures and suggestions to perfect the legal system of company liquidation in China.
【學(xué)位授予單位】：揚(yáng)州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類(lèi)號(hào)】：D922.291.91

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