本文選題：非破產(chǎn)清算　切入點：清算責任　出處：《安徽大學》2006年碩士論文　論文類型：學位論文

【摘要】：公司是各種社會利益的集合體。我國公司法律比較重視公司的準入和組織，對公司的解散、終止的相關規(guī)定很少，致使公司在解散后要么不進行清算，要么就是清算不規(guī)范、不合法，從而導致職工、債權人等公司利害關系人的利益受到損失，在此背景下，公司清算方面的法律規(guī)定有必要進一步加以完善，從而建立公平、有效率和有利于平衡各方利益的清算責任制度。 文章第一部分以對一位學者關于公司非破產(chǎn)清算責任的概念進行反思為切入點，引入筆者對公司非破產(chǎn)清算責任的認識，并且提出筆者確立公司非破產(chǎn)清算責任的標準：即是否對公司清算的順利進行造成妨害，是否阻礙清算職能的實現(xiàn)。筆者認為公司非破產(chǎn)清算責任的概念應表述為：公司非破產(chǎn)清算責任指因違反公司清算相關法律、法規(guī)，對公司非破產(chǎn)清算過程造成妨害而依法應由行為人承擔的法律責任。這就為整篇文章奠定了基礎。 文章第二部分論述了公司清算責任制度的法理基礎。從法理學角度闡述了公司清算責任制度應體現(xiàn)公平、效率和交易安全等價值：從民商法角度探討了在公司非破產(chǎn)清算中讓公司之外的有關清算主體承擔清算責任的合理性，試圖拓寬清算責任承擔主體的范圍。 文章第三部分首先介紹了西方發(fā)達國家及我國現(xiàn)行法律中關于公司清算責任制度的規(guī)定，通過中外相關法律的對比，，文章指出了中國公司法律中關于清算責任規(guī)定的缺陷，然后又介紹了我國公司清算責任的司法實踐。文章論述了在我國現(xiàn)在的公司清算實踐中完善非破產(chǎn)清算責任制度的迫切性和必要性。 文章第四部分重點闡述了對公司清算責任分配的一些設想。文章首先分析了公司清算責任、非公司清算責任以及非破產(chǎn)清算階段的非公司清算責任等幾個相關概念，然后重點討論了非公司清算責任的分配問題，文章認為在公司以外，參與公司清算的清算組及其成員、董事、股東、有關主管人員以及相關直接責任人員都應該是保障公司利害關系人利益的義務人，法律應該賦予他們相應的責任。同時根據(jù)相關主體的不同特點，文章建議采取不同的對策和措施。 文章第五部分是關于如何完善我國公司清算責任制度的思考。首先筆者以社會責任本位為基點，依據(jù)法律規(guī)定，論述了在公司清算過程中利益容易受到
[Abstract]:The company is a collection of various social interests. Our company law pays more attention to the access and organization of the company, and there are very few relevant regulations on the dissolution and termination of the company, resulting in the company either not liquidating after dissolution, or the liquidation is not standardized. In this context, it is necessary to further improve the legal provisions on the liquidation of the company in order to establish fairness. A system of liquidation liability that is efficient and conducive to balancing the interests of all parties. In the first part of the article, the author introduces the author's understanding of the non-bankruptcy liquidation liability of the company by reflecting on the concept of the non-bankruptcy liquidation liability of a scholar. And the author puts forward the standard of establishing the liability of non-bankruptcy liquidation of the company: that is, whether the smooth conduct of the liquidation of the company will cause prejudice, The author thinks that the concept of non-bankruptcy liquidation liability of the company should be expressed as: the liability of non-bankruptcy liquidation refers to the violation of the relevant laws and regulations of the liquidation of the company. It is the legal liability that should be borne by the actor due to the obstruction of the non-bankruptcy liquidation process of the company, which lays the foundation for the whole article. The second part of the article discusses the legal basis of corporate liquidation liability system, from the perspective of jurisprudence, the corporate liquidation liability system should reflect fairness. Efficiency and transaction security: from the angle of civil and commercial law, this paper probes into the reasonableness of letting the liquidation subject outside the company bear the liquidation responsibility in the non-bankruptcy liquidation of the company, and tries to widen the scope of the liquidation liability bearing subject. The third part of the article first introduced the western developed countries and our country current law about the company liquidation liability system stipulation, through the domestic and foreign correlation law comparison, the article pointed out the Chinese company law regarding the liquidation responsibility stipulation flaw. Then it introduces the judicial practice of corporate liquidation liability in our country, and discusses the urgency and necessity of perfecting the liability system of non-bankruptcy liquidation in our country's current corporate liquidation practice. The article 4th focuses on some ideas about the distribution of corporate liquidation liability. Firstly, this paper analyzes several related concepts, such as corporate liquidation liability, non-corporate liquidation liability and non-corporate liquidation liability in the non-bankruptcy liquidation phase. Then, the paper focuses on the distribution of non-corporate liquidation liability. The paper holds that outside the company, the liquidation group and its members, directors and shareholders are involved in the liquidation of the company. The relevant persons in charge and the persons directly responsible should be the obligors to protect the interests of the interested parties of the company, and the law should assign them corresponding responsibilities. At the same time, according to the different characteristics of the relevant subjects, Different countermeasures and measures are suggested. The article 5th part is about how to perfect our country company liquidation responsibility system. Firstly, based on the social responsibility standard, according to the law, the author discusses how to get the benefit easily in the process of company liquidation
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：D922.291.91

【引證文獻】

相關碩士學位論文 前3條

1 李洪觀;公司清算法律制度研究[D];吉林財經(jīng)大學;2010年

2 周利華;清算中公司的法律問題研究[D];華中科技大學;2010年

3 吳暄;我國公司清算法律問題研究[D];湖南大學;2009年

本文編號：1622583