【摘要】：在現(xiàn)今的市場經(jīng)濟秩序中,公司違法清算現(xiàn)象層出不窮。解決這一問題的關(guān)鍵,是確立完善的公司清算義務(wù)制度。本文致力于對有關(guān)公司清算義務(wù)的重要法律問題進行深入的探討,全文由引言、正文和結(jié)論三部分內(nèi)容組成。 引言部分簡要闡述了本文研究對象的背景緣起。 正文部分包括四章內(nèi)容:第一章提出了公司清算義務(wù)的概念,具體分析了公司清算義務(wù)研究的背景和意義。 第二章介紹了公司清算義務(wù)人和公司清算人兩類公司清算義務(wù)主體。指明清算義務(wù)人的范圍應(yīng)包括公司董事、控股股東和實際控制人。清算人的范圍則比較廣泛,有由法律、公司章程直接規(guī)定公司解散后的清算人,或者由股東會(大會)決議任命清算人,不能依上述規(guī)定確定清算人時,可以由法院或者主管機關(guān)指定清算人。所以既可以由董事、股東組成,也可以由監(jiān)事、高級管理人員組成,還可以包括律師事務(wù)所、會計師事務(wù)所、破產(chǎn)清算事務(wù)所等專業(yè)機構(gòu)或者專業(yè)人員組成。在此基礎(chǔ)上,文章進一步做出說明:二者是兩個不同的概念,并對其區(qū)別做出詳細介紹。 第三章介紹了公司清算義務(wù)人和公司清算人的權(quán)利義務(wù)。清算義務(wù)人的義務(wù)是法定的,不能任意解除,其內(nèi)容是負責啟動清算程序、組織清算組對公司進行清算、對公司財產(chǎn)進行善管等。在一定條件下,某一行為既可看作是權(quán)利也可看作是義務(wù)。所以,選任清算執(zhí)行人、對清算過程進行監(jiān)督等等也可以視為其享有的權(quán)利。清算人的義務(wù)是基于公司或者法院等的委任或指派產(chǎn)生的,可以因公司或者法院的解任或清算人的辭職而解除。清算人的權(quán)利包括代表權(quán)和清算事務(wù)執(zhí)行權(quán)等。清算人的義務(wù)包括對公司的義務(wù)和對債務(wù)人的義務(wù)兩方面。 第四章分析了兩類清算主體的法律責任。公司解散后,清算義務(wù)人未依法履行清算義務(wù),侵害公司、股東和債權(quán)人的利益時,系侵權(quán)行為,應(yīng)在造成損失的范圍內(nèi)承擔民事責任,清算義務(wù)人為多人的,多個清算義務(wù)人之間承擔連帶責任。清算義務(wù)人承擔民事責任的類型主要包括怠于履行清算義務(wù)的民事責任和未經(jīng)清算注銷公司的民事責任。目前我國現(xiàn)行公司法中對清算人不履行清算義務(wù)而承擔相應(yīng)法律責任的規(guī)定是通過規(guī)定對清算組成員的法定義務(wù)體現(xiàn)出來,公司清算人的法律責任主要包括對公司的責任以及對第三人的責任。 結(jié)論部分對文中涉及到的主要問題進行了概括總結(jié),并闡明了作者的觀點。
[Abstract]:In the current market economic order, the phenomenon of illegal liquidation of companies emerge in endlessly. The key to solve this problem is to establish a perfect system of company liquidation obligation. This paper is devoted to the deep discussion of the important legal issues concerning the liquidation obligations of companies. The full text consists of three parts: introduction, text and conclusion. The preface briefly describes the background of the object of this paper. The main body includes four chapters: the first chapter puts forward the concept of corporate liquidation obligation, and analyzes the background and significance of the research on corporate liquidation obligation. The second chapter introduces two kinds of company liquidation obligation subjects: the company liquidation obligor and the company liquidator. The scope of liquidation obligor shall include directors, controlling shareholders and actual controllers of the company. The scope of the liquidator is relatively wide. If the liquidation person is directly prescribed by the law and the articles of association of the company, or the liquidator is appointed by a resolution of the shareholders' meeting (general meeting), if the liquidator cannot be determined in accordance with the above provisions, The liquidator may be appointed by the court or the competent authority. Therefore, it can be composed of directors, shareholders, supervisors and senior management personnel, and may also include law firms, accounting firms, bankruptcy liquidation firms and other professional institutions or professionals. On this basis, the article further explains: the two are two different concepts, and the differences between them are introduced in detail. The third chapter introduces the rights and obligations of the company liquidation obligor and the company liquidator. The obligation of liquidation obligor is legal and can not be discharged at will. Its content is to start liquidation procedure, organize liquidation group to liquidate company, and conduct good management of company property, etc. Under certain conditions, an act can be regarded as both a right and an obligation. Therefore, the appointment of liquidation executors, supervision of the liquidation process and so on can also be regarded as their rights. The obligations of the liquidator are based on the appointment or appointment of the company or the court, and may be relieved by the termination of the company or the court or the resignation of the liquidator. The liquidator's rights include the right of representation and the execution of liquidation affairs. The obligations of liquidators include obligations to the corporation and obligations to the debtor. Chapter four analyzes the legal liability of two kinds of liquidation subjects. If the liquidation obligor fails to perform its liquidation obligations in accordance with the law and infringes the interests of the company, shareholders and creditors after the dissolution of the company, it is an act of tort and shall bear civil liability within the scope of the loss, and if the liquidation obligor is more than one person, Multiple liquidation obligors shall be jointly and severally liable. The types of civil liability of liquidation obligor mainly include the civil liability which is slack to perform the liquidation obligation and the civil liability of the company which has not been cancelled by liquidation. At present, in the current company law of our country, the corresponding legal liability of the liquidator for failing to perform the liquidation obligation is embodied by prescribing the legal obligation to the members of the liquidation group. The legal liability of the liquidator includes the liability to the company and the liability to the third party. The conclusion part summarizes the main problems involved in the paper, and clarifies the author's views.
【學位授予單位】：上海交通大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：D922.291.91

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