發(fā)布時間：2018-10-05 20:54

【摘要】：現(xiàn)代社會,公司的發(fā)展超過歷史上任何時期,其對社會的影響十分巨大,公司在從事商事活動時,無時無刻不在與外界發(fā)生著債權(quán)債務(wù)關(guān)系。公司清算是公司退出市場的必經(jīng)途徑,作為公司法人資格存續(xù)最后階段的公司清算制度是公司法律制度的一項重要內(nèi)容,也是公司按照一定的法律程序退出市場,維護(hù)市場交易安全,保護(hù)債權(quán)人或公司股東等利害關(guān)系人的合法權(quán)益的重要法律保障,肩負(fù)著維護(hù)公司債權(quán)人、公司股東等各利害關(guān)系人的利益平衡,保證社會經(jīng)濟(jì)秩序穩(wěn)定的重任。鑒于公司清算制度的重要作用,各國公司法均以強(qiáng)行法形式規(guī)定公司清算主體、清算程序、法律后果等。 我國現(xiàn)行《公司法》第一條開宗明義地規(guī)定,為公司債權(quán)人提供法律保護(hù)系我國公司法的任務(wù),然而在公司終止清算階段,這一保護(hù)債權(quán)人利益的最后屏障,我國公司法仍然存在著制度缺失,有許多地方需要我們深入研究探討�，F(xiàn)行公司法對公司清算作出的規(guī)定,仍缺乏系統(tǒng)性、明確性和可操作性,例如在清算時否定公司法人資格的制度,現(xiàn)行公司法只有籠統(tǒng)的規(guī)定而沒有具體的適用情形,這種狀況導(dǎo)致了司法實(shí)踐的不統(tǒng)一:債權(quán)人或公司股東等利害關(guān)系人的合法利益得不到有效保護(hù);妨礙了交易秩序和交易安全。因此,完善我國的公司清算法律規(guī)范,不僅是市場經(jīng)濟(jì)的內(nèi)在要求,而且已成為學(xué)術(shù)界和司法界共同關(guān)注的重要問題。為完善我國公司法,對公司債權(quán)人提供強(qiáng)而有力的保護(hù),本文對現(xiàn)行公司法關(guān)于清算中的債權(quán)人保護(hù)方面存在的問題進(jìn)行深入剖析并提出相應(yīng)對策。 綜上,本文內(nèi)容主要分為三個部分,即公司清算中債權(quán)人保護(hù)的一般理論,關(guān)于我國公司清算時的債權(quán)人保護(hù)制度的立法現(xiàn)狀與存在不足的分析以及針對這些不足所提出的關(guān)于完善公司清算時的債權(quán)人保護(hù)制度的具體措施,本文對于完善公司債權(quán)人保護(hù)的制度具有現(xiàn)實(shí)意義。
[Abstract]:In modern society, the development of the company is more than any time in the history, its influence on the society is very great, when the company is engaged in commercial activities, the creditor's rights and debts are always occurring with the outside world. The company liquidation is the necessary way for the company to withdraw from the market. As the final stage of the company legal person qualification, the company liquidation system is an important content of the company legal system, and it is also the company to withdraw from the market according to certain legal procedure. To safeguard the security of market transactions and the legal protection of the legitimate rights and interests of interested parties such as creditors or shareholders of companies, they shoulder the responsibility of safeguarding the balance of interests of the creditors, shareholders, and other interested parties of the company, The important task of ensuring the stability of social and economic order. In view of the important role of the company liquidation system, the company law of various countries prescribes the liquidation subject, liquidation procedure, legal consequence and so on in the form of forcible law. At the beginning of the first article of the present Company Law of our country, it is the task of the Company Law of our country to provide legal protection to the creditors of the company. However, at the stage of the termination of liquidation of the company, this is the final barrier to protect the interests of the creditors. There are still institutional deficiencies in the company law of our country, and there are many places that need our in-depth study and discussion. There is still a lack of systematization, clarity and maneuverability in the provisions of the current company law on the liquidation of a company. For example, the system of negating the qualification of a company as a legal person at the time of liquidation, the current company law has only general provisions and no specific application. This situation leads to the disunity of judicial practice: the legitimate interests of the creditor or the shareholders of the company and other interested parties are not effectively protected, and the transaction order and transaction security are hindered. Therefore, it is not only the inherent requirement of market economy, but also an important problem that academia and judicial circles pay attention to, to perfect the legal norm of company liquidation in our country. In order to perfect the company law of our country and provide strong and powerful protection to the creditors of the company, this paper makes a thorough analysis of the problems existing in the current company law concerning the protection of creditors in liquidation and puts forward corresponding countermeasures. In summary, the content of this paper is divided into three parts, that is, the general theory of creditor protection in corporate liquidation. An analysis of the legislative status and shortcomings of the creditor protection system in the liquidation of a company in China, as well as the specific measures to improve the creditor protection system in the liquidation of a company, are put forward in view of these deficiencies. This article has the realistic significance to consummate the company creditor protection system.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.291.91

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本文編號：2254837