本文選題：清算程序 + 清算原則�。� 參考：《山東大學(xué)》2015年碩士論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展和市場(chǎng)經(jīng)濟(jì)的完善,公司的注冊(cè)數(shù)量越來(lái)越多,隨之而來(lái)的是公司注銷(xiāo)的數(shù)量亦在增加,特別是近幾年受美國(guó)次貸危機(jī)和全球經(jīng)濟(jì)下滑的影響,需要退出市場(chǎng)的公司更是與日俱增。公司合法退出市場(chǎng)的必經(jīng)程序是清算,因此,公司清算程序制度的完善顯得尤為重要。在介紹公司清算程序以前,先介紹一下公司清算的概念。公司清算是清算的下位概念,是指法律規(guī)定的公司解散事由或其他法定事由出現(xiàn)后,法定的清算主體結(jié)束公司與清算無(wú)關(guān)的經(jīng)營(yíng)活動(dòng),清理公司的財(cái)產(chǎn)和處理公司的債權(quán)債務(wù),并分配剩余財(cái)物,終結(jié)公司作為主體的各種法律關(guān)系,以保護(hù)相關(guān)主體利益的方式。通過(guò)公司清算的概念可知,公司清算程序是指法定的清算主體在清算時(shí)必須遵守的程序和步驟,在清算過(guò)程中,法定的主體如不認(rèn)真負(fù)責(zé),且有違反法律規(guī)定的行為將承擔(dān)法律責(zé)任。既然公司清算程序如此重要,為了實(shí)現(xiàn)清算程序保護(hù)相關(guān)利益主體合法權(quán)益的立法目的,公司清算程序一定要堅(jiān)持程序法定原則、程序公開(kāi)原則、程序公正原則、效率原則、利益均衡原則、程序參與原則,以保障個(gè)人價(jià)值和社會(huì)價(jià)值的實(shí)現(xiàn)。清算程序在價(jià)值目的明確,指導(dǎo)原則正確的前提下,根據(jù)企業(yè)股東之間的關(guān)系和公司財(cái)產(chǎn)狀況對(duì)清算程序進(jìn)行了細(xì)化和分類(lèi)。根據(jù)現(xiàn)有的法律法規(guī)和司法解釋將清算程序分為自行清算、強(qiáng)制清算和破產(chǎn)清算。自行清算程序是指法定的清算主體在沒(méi)有公權(quán)力介入的情況下,按照法律規(guī)定的某些要求進(jìn)行清算的程序。強(qiáng)制清算程序和破產(chǎn)程序均是在法院的主導(dǎo)下,由清算組或者破產(chǎn)管理人進(jìn)行清算的程序。為了更好的實(shí)現(xiàn)清算的目的,法律對(duì)三類(lèi)不同的清算程序分別進(jìn)行了細(xì)化,并對(duì)三類(lèi)清算程序的銜接亦做了規(guī)定。實(shí)踐中,三類(lèi)清算程序?qū)厩逅愕母咝нM(jìn)行,保護(hù)相關(guān)主體的合法權(quán)益,使公司合法退出市場(chǎng)發(fā)揮了重大作用。雖然公司清算程序的作用巨大,但公司清算程序仍然存在缺陷,且尚需完善。具體來(lái)說(shuō)存在如下問(wèn)題：首先,清算程序的公開(kāi)透明度不完善。清算過(guò)程中的很多報(bào)告尚未公開(kāi)。其次,清算期限的設(shè)置不科學(xué)。清算程序中關(guān)于清算期限的規(guī)定不多,甚至清算過(guò)程中的某些重要階段亦未規(guī)定清算期限。還有,各類(lèi)清算程序的銜接問(wèn)題。自行清算、強(qiáng)制清算和破產(chǎn)清算的銜接僅是原則規(guī)定,需要細(xì)化。再有,清算程序關(guān)于監(jiān)督的規(guī)定缺位。監(jiān)督是保證清算公正進(jìn)行的最好方式,但關(guān)于監(jiān)督的規(guī)定尚未系統(tǒng)化。最后,清算責(zé)任追究存在問(wèn)題。責(zé)任是保證清算公正和公平的最后一道屏障,責(zé)任追究不到位的后果是無(wú)法保證清算的公正和公平。因上述問(wèn)題的存在,清算過(guò)程中就難免出現(xiàn)錯(cuò)誤。為了清算工作能夠公平公正的進(jìn)行,實(shí)現(xiàn)保護(hù)相關(guān)利益主體合法權(quán)益的目的,建議對(duì)清算程序進(jìn)行完善。一是加大清算程序的公開(kāi)透明度,使清算程序在陽(yáng)光下運(yùn)行。公開(kāi)透明是保證清算公正公平的最好方式。二是完善公司清算期限。清算期限可以防止清算的無(wú)期限進(jìn)行。三是完善公司清算程序的銜接。自行清算、強(qiáng)制清算和破產(chǎn)清算的良好銜接可以提高清算的效率,降低清算成本。四是完善清算的監(jiān)督程序和責(zé)任追究程序,并優(yōu)化責(zé)任追究的方式。監(jiān)督程序可以保證清算依法進(jìn)行,屬于防止問(wèn)題發(fā)生的一種手段。責(zé)任追究也是一種監(jiān)督,屬于事后監(jiān)督。成本大,代價(jià)高是責(zé)任追究的弊端,但完善的責(zé)任追究程序?qū)η逅愕母咝�、高質(zhì)進(jìn)行是一種很好的保障。
[Abstract]:With the rapid development of China's economy and the improvement of the market economy, the number of companies is more and more registered, and the number of companies' cancellation is increasing, especially in recent years by the American subprime mortgage crisis and the global economic downturn. The companies that need to withdraw from the market are increasing. The required procedures for the company to withdraw from the market are required. It is liquidation, therefore, the perfection of the system of company liquidation procedure is particularly important. Before introducing the liquidation procedure of the company, the concept of company liquidation is introduced. The company liquidation is the lower concept of liquidation, which refers to the legal liquidation subject, which is not related to the liquidation of the legal liquidation subject after the emergence of the disbanded cause or other legal cause stipulated by the law. Operating activities, cleaning up the property of the company and handling the debt and debt of the company, and distributing the remaining property, ending the various legal relations of the company as the main body to protect the interests of the related subjects. In the process of calculation, the legal subject is not seriously responsible, and the act that has violated the law will bear the legal responsibility. Since the liquidation procedure is so important, in order to realize the legislative purpose of the liquidation procedure to protect the legitimate rights and interests of the relevant stakeholders, the liquidation procedure of the company must firmly hold the legal principle of the procedure, the principle of procedure openness, and the procedural justice. Principle, efficiency principle, benefit balance principle and procedural participation principle to guarantee the realization of personal value and social value. Liquidation procedure is refined and classified according to the relationship between the shareholders and the state of the company's property. According to the existing laws and regulations and the judicature, the liquidation procedure has been classified and classified according to the relationship between the shareholders and the state of the company's property. The liquidation procedure is divided into self liquidation, compulsory liquidation and bankruptcy liquidation. The procedure of self liquidation refers to the procedure for liquidation of the statutory liquidation subject in accordance with certain requirements of the law without the intervention of public authority. The compulsory liquidation procedure and the bankruptcy procedure are under the guidance of the law court, by the liquidation group or the bankruptcy administrator. In order to better realize the purpose of liquidation, the law refine the three different liquidation procedures and stipulate the connection between the three liquidation procedures. In practice, the three types of liquidation procedures carry out the high efficiency of the liquidation of the company, protect the legitimate rights and interests of the related subjects, and make the company legally withdraw from the market. Although the role of the liquidation process is huge, the company liquidation procedure still has defects and needs to be perfected. In particular, there are the following questions: first, the transparency of the liquidation procedure is not perfect. Many reports in the liquidation process are not open. Secondly, the setting of the liquidation period is unscientific. The liquidation period is about the liquidation period. There are not many provisions for the limit, even the liquidation period is not stipulated at some important stages in the liquidation process. There are also the connection issues of various liquidation procedures. The connection between the liquidation procedure, the compulsory liquidation and the bankruptcy liquidation is only the principle stipulate, it needs refinement. Then, the liquidation procedure is not regulated by the regulations of supervision. Supervision is the best way to ensure the fair conduct of liquidation. However, the regulations on supervision have not been systematized. Finally, the responsibility is the last barrier to ensure the fairness and fairness of liquidation. The consequences of the lack of accountability are incapable of ensuring the fairness and fairness of liquidation. It is fair and fair to carry out the purpose of protecting the legitimate rights and interests of the relevant stakeholders. It is suggested to improve the liquidation procedure. First, to increase the transparency of the liquidation procedure and to make the liquidation procedure run in the sun. Open transparency is the best way to ensure the fair and fair settlement of liquidation. Two is the liquidation period of the finished good company. The liquidation period can prevent the liquidation period from being clear. The three is to improve the connection between the liquidation procedure of the company. The good connection between the liquidation and the liquidation of the liquidation can improve the efficiency of liquidation and reduce the cost of liquidation. The four is to improve the supervision procedure of liquidation and the procedure of accountability, and optimize the way of accountability. The supervision procedure can guarantee the liquidation to carry out according to law, belongs to the law. It is a kind of means to prevent the problem from happening. The responsibility investigation is also a kind of supervision. It belongs to the supervision after the event. The cost is big and the cost is high. But the perfect procedure of accountability is a good guarantee for the high efficiency and high quality of the liquidation.

【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：D922.291.91

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