【摘要】：公司特別清算制度,是指在公司普通清算過程中遇到顯著障礙,或者公司資產(chǎn)有資不抵債之嫌時(shí),依照法院的命令開始的一種特殊的清算制度。規(guī)定該特別清算制度的國家和地區(qū)主要有日本和我國臺灣地區(qū)。特別清算制度的目的是為了解決公司清算中遇到的障礙,在法院的主導(dǎo)和監(jiān)督下,債權(quán)人的充分參與下,盡快完成公司清算程序,避免公司進(jìn)入破產(chǎn)程序,盡可能的保障債權(quán)人的合法權(quán)益。特別清算的主要特征就表現(xiàn)在清算程序中法院和債權(quán)人的參與,以及獨(dú)特的協(xié)定機(jī)制。日本和我國臺灣地區(qū)的特別清算制度經(jīng)過多年的發(fā)展和完善,已經(jīng)形成體系完整,邏輯嚴(yán)謹(jǐn)?shù)那逅阒贫?與公司普通清算、破產(chǎn)清算共同構(gòu)成完整的公司清算體系。 為解決公司清算中遇到的實(shí)際問題,我國通過司法解釋的形式設(shè)立了公司強(qiáng)制清算制度。該項(xiàng)制度是由法院指定清算發(fā)展起來的,由法院主導(dǎo),債權(quán)人參與的特殊法律制度,與自行清算相對應(yīng)。強(qiáng)制清算程序和特別清算制度存在很多的相同之處,在清算的目的和基本特征上差別不大;但是在具體制度上,日本和我國臺灣地區(qū)的特別清算制度相對而言更為完善。為了進(jìn)一步解決我國公司清算中遇到的問題,筆者認(rèn)為應(yīng)當(dāng)借鑒特別清算制度的立法經(jīng)驗(yàn),完善我國的強(qiáng)制清算制度。本文分三個部分,對特別清算制度進(jìn)行了比較全面的分析和論述,并結(jié)合我國的強(qiáng)制清算制度進(jìn)行對比,提出了自己的建議。主要內(nèi)容包括以下幾個方面。 第一部分是特別清算制度概述。這部分主要論述公司清算的一般理論和研究現(xiàn)狀。首先簡要論述特別清算的概念,地位等一般理論;其次,從立法和理論兩個方面論述我國特別清算的研究現(xiàn)狀,結(jié)合我國司法實(shí)踐中出現(xiàn)的案例分析借鑒特別清算制度的意義。 第二部分是對特別清算制度具體制度的研究。這部分首先論述了日本公司法中的特別清算制度的具體規(guī)定;其次通過研究日、臺特別清算制度不同,介紹臺灣的特別清算制度;最后,總結(jié)特別清算制度的特征。 第三部分將特別清算和我國目前的強(qiáng)制清算程序進(jìn)行了對比,借鑒特別清算的有關(guān)制度,對完善強(qiáng)制清算程序提出建議。
[Abstract]:The special liquidation system of a company refers to a special liquidation system which begins according to the order of the court when there are significant obstacles in the ordinary liquidation process of the company or when the assets of the company have the suspicion of being insolvent. Japan and Taiwan are the main countries and regions that stipulate the special liquidation system. The purpose of the special liquidation system is to solve the obstacles encountered in the liquidation of a company. Under the guidance and supervision of the court and with the full participation of creditors, the liquidation procedure of the company will be completed as soon as possible, so as to avoid the company from entering the bankruptcy procedure. Protect the legitimate rights and interests of creditors as much as possible. The main features of special liquidation are the participation of the court and creditors and the unique agreement mechanism. After years of development and perfection, the special liquidation system in Japan and Taiwan has formed a complete and logical liquidation system, which, together with common liquidation and bankruptcy liquidation, constitutes a complete corporate liquidation system. In order to solve the practical problems encountered in the liquidation of companies, the system of compulsory liquidation of companies has been set up in the form of judicial interpretation in our country. This system is developed by the court appointed liquidation, led by the court, creditors participate in the special legal system, corresponding to self-liquidation. There are many similarities between the compulsory liquidation procedure and the special liquidation system, but in the specific system, the special liquidation system in Japan and Taiwan is relatively more perfect. In order to further solve the problems encountered in the liquidation of companies in China, the author thinks that we should learn from the legislative experience of the special liquidation system and perfect the compulsory liquidation system in our country. This article divides into three parts, carries on the quite comprehensive analysis and the elaboration to the special liquidation system, and unifies our country's compulsory liquidation system carries on the contrast, has proposed own proposal. The main contents include the following aspects. The first part is an overview of the special liquidation system. This part mainly discusses the general theory and research status of company liquidation. Firstly, it briefly discusses the concept and status of special liquidation. Secondly, it discusses the current research situation of special liquidation in our country from two aspects of legislation and theory, and analyzes the significance of special liquidation system in light of the cases appearing in our country's judicial practice. The second part is the study of the specific system of special liquidation system. This part first discusses the specific provisions of the special liquidation system in Japanese company law; secondly, through the study of the special liquidation system in Taiwan, introduces the special liquidation system in Taiwan; finally, summarizes the characteristics of the special liquidation system. The third part compares the special liquidation procedure with the current compulsory liquidation procedure in our country, draws lessons from the relevant system of special liquidation, and puts forward some suggestions to perfect the compulsory liquidation procedure.
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D922.291.91

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本文編號：2161896