论公司清算过程中的股东责任

发布时间：2018-01-05 20:19

本文关键词：论公司清算过程中的股东责任　出处：《湖南大学》2012年硕士论文　论文类型：学位论文

【摘要】：清算制度是公司制度中的重要内容。它在公司人格存续的最后阶段肩负着维护公司股东、债权人等利害关系人之间利益平衡，保障社会秩序和经济秩序稳定的重任。我国《公司法》对清算制度作出了一些原则性规定，，但在公司清算中有关股东责任的规定方面则存有比较大的漏洞。股东责任实际上是指股东在清算中因先期或之后违反法定、章定或约定义务所应承担的违信责任。在公司清算中实践中，股东违反出资义务或清算义务，滥用法人独立人格和股东有限责任以逃避债务，谋取非法利益，损害债权人利益等一系列行为可以说大量存在。在出现上述问题时，理论界倾向于将股东责任简单归类为清算、清偿或赔偿责任。而没有根据其产生阶段和适用情形的不同，将股东责任具体化、体系化。如将股东责任类型化，则股东在清算前后违反先期和后期义务，其违信责任包括如下板块：即股东因违法出资义务应承担的资本充实责任与补充清偿责任；股东因滥用公司人格应承担的连带清偿责任；股东因违反清算义务应承担的损害赔偿与连带清偿责任。以上三种具体的责任共同构成了清算过程中股东责任的基本制度框架。当然学者对此尚存在不少争议。如人格否认制度的启用是否要以公司资不抵债为要件；又如股东违法清算义务时，责任主体是全体股东还是控制股东。在公司清算实践中，对于公司人格否认的审查应该是需要前提条件的，不能因当事人一提出申请便当然导致公司面纱被揭开，人民法院既要考察债权人受到的损失是否达到了“严重”的程度，还需审查公司现有资产是否足以偿还；同时，注重责任主体的区分，保护“地微言轻”的中小股东的利益也是完善清算过程中股东责任制度的重要课题。作为清算中股东责任的最后一关，当出现股东违反先前或清算义务的情形，在资本充实责任、连带清偿责任和损害赔偿责任三种责任之上来分析股东所应承担的民事责任，明确清算过程中的股东义务，将其细化、梳理并作进一步的规范，是完善清算制度的应有之义，更是保障公司股东和公司债权人权益的根本途径。
[Abstract]:Liquidation system is an important content in the system of the company. It is in the last stage of the existence of the personality of the company responsible for maintaining the balance between the interest of shareholders, creditors and other interested parties, the responsibility to protect the social order and stability of economic order. Our company law > < made some provisions in principle of liquidation, but in liquidation the responsibility of the relevant provisions of the shareholders will have big loophole. The shareholder responsibility actually refers to shareholders in liquidation due to advance or after the breach of statutory, chapter or should bear the obligations agreed upon breaching fiduciary duties in company liquidation. In practice, duty of shareholder or liquidation obligations, abuse of legal personality and shareholder the limited liability to evade debts, seek illegal interests, damage the interests of creditors and a series of actions can be said to exist. In these problems, theorists tend to blame Ren Jian for shareholders Single classified as liquidation, settlement or liability. But not according to the different stage and circumstance, the shareholders of the specific responsibilities, such as the responsibility system. Types of shareholders, shareholders in liquidation before and after the early and late breach of obligations, the liability includes the following sections: violation of the letter full responsibility and supplementary discharge: shareholders should bear the obligation of contribution due to illegal capital; shareholders because of abuse of corporate personality should bear joint liability; shareholders for violating liquidation obligations should bear the damages and joint liability. More than three kinds of specific responsibility constitute the basic institutional framework of the shareholder responsibility in the process of liquidation. Of course, there are still many scholars dispute. Such as the personality denial system whether to enable the company insolvent for illegal elements; and as the shareholders liquidation obligations, the main responsibility is all the shareholders or controlling shareholders. In the practice of company liquidation, in disregard of corporate personality review should be the prerequisite, not because the application will certainly cause the company veil has been lifted, the people's court should examine whether creditor losses reached a "serious" level, the need to review the company's existing assets are insufficient to repay; at the same time, distinguish pay attention to the main responsibility of the "lower" protection of the interests of minority shareholders is crucial to improve the shareholder responsibility system in the process of liquidation. As the shareholders liquidation responsibility in the last pass, when there is a violation of previous shareholders or liquidation of obligations, the capital adequacy responsibility of civil liability, joint liability and damages should be take up the responsibility of compensation liabilities of the three shareholders, clear in the process of liquidation of shareholder obligations, the refinement, carding and further improve the standard, is clear The proper meaning of the system is the fundamental way to guarantee the rights and interests of the shareholders of the company and the creditors of the company.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.291.91

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