本文選題：解散清算 + 清算責任�。� 參考：《中國政法大學》2011年碩士論文

【摘要】：公司解散后依法清理公司債權(quán)債務并向股東分配剩余財產(chǎn),終結(jié)公司所有法律關系是公司正常退出消亡程序,然現(xiàn)實中的情況是許多公司、企業(yè)昨天還在正常經(jīng)營,可是一夜之間,法人代表舉家外逃,轉(zhuǎn)眼之間,整個企業(yè)只剩下一個空殼,根本沒有正常清算的程序。惡意不清算現(xiàn)象大量存在,嚴重破壞了公司正當退出機制,極大的影響了和諧經(jīng)濟秩序的建立。導致這種現(xiàn)象產(chǎn)生的最主要原因是清算責任制度存在缺陷,對拒不履行清算責任的行為缺少法律的制裁。滯后的立法與審判實踐的需求相脫節(jié),導致法院對公司清算責任案件的審理不一,縱容了違法行為。立法對清算責任的規(guī)定,旨在出現(xiàn)解散事由后,公司經(jīng)過法定清算程序的疏理,了結(jié)其發(fā)生的民事關系,依法退出市場。本文首先從理論上對清算責任的基本概念和構(gòu)成內(nèi)涵進行論述,再次反觀我國目前清算責任立法制度和現(xiàn)實中存在的問題,通過研究分析,為完善相關法律制度,為解決實際存在的問題提出一些理論上和實踐上的建議。 本文內(nèi)容總共分為四章。 第一章首先介紹解散、清算的基本概念和法律意義。公司解散是指引起公司法人資格消滅的行為程序。公司清算是指公司解散后,依照法定程序全面清理資產(chǎn),清償債務,了結(jié)企業(yè)未了結(jié)之事務,使公司法律主體資格歸于消滅的一種活動和法律制度的總稱。解散、清算是公司的正常退出消亡程序。 其次著重介紹清算責任的含義。清算責任是清算責任主體依法承擔的通過清算程序公平全面清償公司債務的義務和違反該義務的法律責任。根據(jù)責任主體的不同,清算責任可分為清算義務人責任和清算人責任。本文也主要從清算義務人責任和清算人責任兩方面研究分析清算責任制度。 最后對清算責任的法律意義進行論述。法律制度的意義主要是指有用性和對人的需求的滿足程度。清算責任制度的意義主要包括督促公司自行清算,維護社會信用和保護債權(quán)人利益等三方面。第二章論述清算義務人法律責任制度。 首先,對清算義務人的含義和法律地位展開論述。本文認為,清算義務人是指因公司解散,負有啟動清算程序,選任公司清算人,不妨礙清算等義務和法律責任,并承受清算結(jié)果的法律主體。清算義務人不是公司自身,也不是公司內(nèi)部機關,與清算人也不同。法律地位比較特殊,是在公司解散后,負有依法啟動清算程序的特殊主體。 其次,針對我國立法對清算義務人的范圍規(guī)定不統(tǒng)一的狀況,筆者提出了清算義務人的范圍界定,即有限責任公司的股東、股份有限公司的控股股東為清算義務人,承擔啟動清算的責任。 最后,著重介紹了清算義務人對債權(quán)人的民事責任。根據(jù)“公司法司法解釋二”的規(guī)定,清算義務人拒不組織清算、惡意處置公司財產(chǎn)、未經(jīng)清算違法注銷公司的,在債權(quán)人損失范圍內(nèi)承擔賠償責任。以上規(guī)定填補了清算義務人對債權(quán)人責任的空白,但仍然存有問題,需要改進完善。 第三章論述我國清算人制度。 首先介紹清算人的概念和法律地位。清算人是在清算過程中負責保管公司財產(chǎn)、執(zhí)行公司清算事務的自然人或法人;兩個以上清算人構(gòu)成清算機構(gòu),或稱清算人會。清算人既不完全代表公司利益;也不是獨立于公司之外的以自己名義從事法律活動的主體。清算人應當認定為臨時性法定機構(gòu)。 最后把清算人與清算義務人進行比較分析,清算人和清算義務人是一對既有區(qū)別又有聯(lián)系的概念。在我國,清算人實際上往往與清算義務人的身份是重迭的,即由清算義務人擔任清算人執(zhí)行清算。 通過第二和第三章對清算義務人和清算人的研究分析,筆者認為應當加強我國清算人責任制度的建立和完善。首先完善清算人的產(chǎn)生機制,在清算義務人拒不或無法選任清算人的情況下,由法律規(guī)定的清算人執(zhí)行清算。法定清算人制度,實際上是清算義務人到清算人的轉(zhuǎn)變制度,因為法定清算人的范圍一般限于清算義務人。其次,在清算人法定產(chǎn)生制度的基礎上,完善清算人的法律責任制度,促使清算人執(zhí)行清算,最終達到公司依法退市的目的。
[Abstract]:After the dissolution of the company, the company has cleaned up the debt and debt of the company according to law and distributive surplus property to the shareholders. The end of the company's legal relations is the normal withdrawal of the company. However, the actual situation is that many companies, the enterprise is still operating yesterday, but overnight, the legal representative of the family fled, in turn, the whole enterprise only one empty shell, There are no normal liquidation procedures at all. A large number of malicious non liquidation phenomena exist, which seriously disrupt the company's proper withdrawal mechanism and greatly influence the establishment of a harmonious economic order. The main reason for this phenomenon is the defects in the Liquidation Liability System and the lack of legal sanctions on the behavior of refusing to fulfill the liability for clearing. There is a disjunction between legislation and the demand of trial practice, which causes the court to hear the case of liability for liquidation of the company. The basic concepts and connotations of responsibility are discussed, and the current legislative system of liquidation responsibility and the existing problems in our country are reviewed again. Through the research and analysis, some theoretical and practical suggestions are put forward to improve the relevant legal system and solve the actual problems.
The content of this article is divided into four chapters.
The first chapter first introduces the basic concepts and legal meanings of disbandage and liquidation. Company dissolution refers to the action procedure that causes the elimination of corporate legal persons. After the dissolution of the company, the company liquidation is a kind of activity to clean up the assets in accordance with the legal procedure, to settle the debt, to settle the business that the enterprise has not made, and to make the qualification of the company's legal subject to be eliminated. And the general name of the legal system. Dissolution and liquidation are the normal exit procedures for the company.
Secondly, it emphasizes the meaning of the liability of liquidation. The liability of liquidation is the legal responsibility of the liquidation liability subject to a fair and comprehensive liquidation of the company's debts by the liquidation procedure. According to the different subject of responsibility, the liquidation liability can be divided into the liability of liquidation obligor and the liability of liquidator. This article also mainly from the liquidation obligation. Two aspects of human responsibility and liquidator's responsibility are studied and analyzed.
Finally, the legal meaning of the liability of liquidation is discussed. The significance of the legal system mainly refers to the usefulness and the satisfaction of the human needs. The significance of the liquidation responsibility system mainly includes three aspects of supervising the liquidation of the company, maintaining the social credit and protecting the interests of the creditors. The second chapter discusses the legal liability system of the liquidation obligor.
First, this article discusses the meaning and legal status of the liquidation obligor. This article holds that the liquidation obligor refers to the legal subject of the liquidation, which is not the company itself or the internal organ of the company because of the dissolution of the company, the liquidation process, the liquidation of the company, the liquidation of the liquidation, the liability and legal responsibility of liquidation and the settlement of the liquidation. Different from the liquidator, the legal status is very special. After the company is dissolved, it has the special subject to start the liquidation procedure according to law.
Secondly, in view of the disunity of the scope of the liquidation obligor in China's legislation, the author puts forward the definition of the scope of the liquidation obligor, that is, the shareholders of the limited liability company, the controlling shareholder of the Limited by Share Ltd as the liquidation obligor, and the responsibility to start the liquidation.
Finally, the civil liability of the liquidation obligee is emphatically introduced. According to the provisions of "the judicial interpretation of the company law two", the liquidation obligor refuses to organize liquidation, maliciously dispose of the company's property, unlawful cancellation of the company by liquidation and the liability of the creditor within the scope of the creditor's loss. The above provisions fill the liquidation obligee's creditors. But there are still problems and need to be improved.
The third chapter discusses the system of Liquidator in China.
First, it introduces the concept and legal status of the liquidator. The liquidator is the natural person or legal person responsible for keeping the company's property in the liquidation process and executing the liquidation of the company; more than two liquidators constitute the liquidation agency or the liquidator. The liquidator does not represent the interests of the company completely; nor is it independent from the company in its own name. The liquidator shall be regarded as a temporary statutory body.
In the end, the liquidator and the liquidation obligor are compared and analyzed. The liquidator and the liquidation obligor are a pair of concepts that have both differences and connections. In our country, the liquidator often overlaps with the liquidation obligor, that is, the liquidation obligor acts as the liquidator to carry out the liquidation.
Through the research and analysis of the liquidation obligor and the liquidator in the second and third chapters, the author believes that the establishment and perfection of the liquidator's liability system should be strengthened. First, the mechanism of the liquidation is perfected, and the liquidator shall carry out liquidation under the circumstances of the liquidation obligor's refusal or failure to choose the liquidator. In fact, it is the transformation system of liquidators to liquidators, because the scope of the liquidator is generally limited to the liquidation obligor. Secondly, on the basis of the liquidator's statutory generation system, the liquidator's legal responsibility system is perfected, the liquidator will be carried out liquidation, and the purpose of the company's delisting according to the law is finally achieved.
【學位授予單位】：中國政法大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D922.291.91

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本文編號：2111960