本文選題：公司終止　切入點：解散清算　出處：《華東政法大學》2010年碩士論文　論文類型：學位論文

【摘要】： 公司終止除分立、合并外必經清算。廣義的清算包括解散清算和破產清算。在公司出現終止事由時,應及時進入清算。但是,目前中國公司在進入清算階段出現了問題,一方面解散的公司出現了許多不合法不合理的現象,自愿解散的公司放任自流,被吊銷營業(yè)執(zhí)照、責令關閉或被撤銷的公司不進行清算而悄然從“人間蒸發(fā)”,判決解散后無人負責清算等使公司財產被耗損、流失或惡意處置,甚至被隱匿、轉移、私分;另一方面已經資不抵債的公司在已經沒有資產信用擔保的情況下,仍以獨立法人的資格在市場上繼續(xù)進行交易。當前資不抵債的公司進行超出其負債能力的交易并不受到我國公司法的限制,公司并無義務在資不抵債的情況下提出破產清算申請,這使得公司敢于冒險進行遠超自己負債能力的交易,導致許多公司破產時連債務的“零頭”都還不起。這些該提出清算而不提出的公司或者喪失交易資格,或者喪失交易的資產擔保,仍在市場上無阻礙地進行欺詐性交易活動,無疑是“不定時炸彈”,不止損害已有債權人的利益,還很可能擴大公司債權人范圍,這嚴重地破壞了市場交易秩序和交易安全。現有的強制清算制度等規(guī)定并不能有效地扼制這些問題。針對解散清算中出現的問題,中國司法界提出了清算義務人理論,認為由清算義務人履行啟動并組織清算的義務。本文是將解散清算和破產清算兩種清算情形中出現的清算提出不力問題共同考慮,將著眼點放在出現應進行清算的情形時及時提出清算這一階段,從而將清算情形與清算制度銜接起來,將此時公司董事負有的義務概括稱為公司董事的清算提出義務,明確董事在公司出現清算事由時及時、按程序地提出清算,保證公司及時進入清算程序。 本文通過探討目前中國清算提出不力的表現及原因,提出明確董事清算提出義務的現實需要,再圍繞董事的清算提出義務分析其源于董事的忠實義務和注意義務以及資產維持原則,并進行價值分析,然后對清算提出義務的提出條件、具體內容和法律后果進行建構,最后對我國提出立法建議和建立相關配套制度的建議。本文試圖通過明確董事清算提出義務,并建立配套的程序規(guī)定和制度,規(guī)范出現清算事由的公司在存續(xù)期間的行為,確保公司及時進入清算程序,維護股東、債權人和其他利害關系人的權益,了結各種利益關系。
[Abstract]:In a broad sense, liquidation includes dissolution, liquidation and bankruptcy liquidation. When a company has a cause of termination, it should enter into liquidation in a timely manner. However, at present, a Chinese company is experiencing problems in entering the liquidation phase. On the one hand, many illegal and unreasonable phenomena have appeared in the disbanded company. The voluntarily dissolved company has been allowed to do its own thing and its business license has been revoked. The company that is ordered to close or be revoked is quietly "vaporized" without liquidation, and no one is responsible for liquidation after the dissolution of the judgment, which causes the company's property to be destroyed, lost or maliciously disposed of, or even concealed, transferred and privately divided; On the other hand, a company that has become insolvent without an asset credit guarantee, The current insolvent company is not restricted by the company law of our country for the transaction beyond its debt capacity. The company has no obligation to file an application for bankruptcy liquidation in the event of insolvency, which allows the company to venture into transactions that far exceed its debt capacity. Many companies fail to pay off even the small amounts of debt they owe when they go bankrupt. These companies, which should be liquidated but not proposed, either disqualify from trading or lose their asset guarantees for transactions, and continue to engage in fraudulent transactions in the market without hindrance. There is no doubt that the "time bomb" is not only harmful to the interests of existing creditors, but also likely to expand the scope of creditors of the company. This has seriously damaged the order of market transactions and the security of transactions. The existing provisions of the mandatory liquidation system cannot effectively curb these problems. In view of the problems arising from dissolution and liquidation, the Chinese judicial community has put forward the liquidation obligor theory. It is believed that the liquidation obligor shall perform the obligation of initiating and organizing liquidation. The focus of this paper is to put forward the liquidation stage in time when the liquidation should occur, so as to link the liquidation situation with the liquidation system, and to generalize the obligations of the directors of the company at this time as the liquidation obligation of the directors of the company. Make clear that the director should bring forward liquidation according to procedure in time when the company has liquidation cause, and guarantee the company to enter liquidation procedure in time. In this paper, the author discusses the performance and reasons of the ineffectiveness of liquidation in China at present, and puts forward the realistic need to make clear the obligation of director liquidation. Then it analyzes the duty of loyalty and care derived from directors and the principle of asset maintenance, and then analyzes the value of the obligation of liquidation, and then constructs the conditions, concrete contents and legal consequences of the obligation of liquidation. Finally, it puts forward legislative suggestions and suggestions on establishing relevant supporting systems. This paper attempts to clarify the obligations of directors liquidation and establish supporting procedural provisions and systems to standardize the behavior of companies with liquidation reasons during their existence. Ensure that the company enters the liquidation process in a timely manner to safeguard the interests of shareholders, creditors and other interested parties.
【學位授予單位】：華東政法大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D922.291.91

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本文編號：1618451