论公司清算责任制度

发布时间：2018-07-10 03:59

本文选题：解散清算 + 清算责任　；参考：《中国政法大学》2011年硕士论文

【摘要】：公司解散后依法清理公司债权债务并向股东分配剩余财产,终结公司所有法律关系是公司正常退出消亡程序,然现实中的情况是许多公司、企业昨天还在正常经营,可是一夜之间,法人代表举家外逃,转眼之间,整个企业只剩下一个空壳,根本没有正常清算的程序。恶意不清算现象大量存在,严重破坏了公司正当退出机制,极大的影响了和谐经济秩序的建立。导致这种现象产生的最主要原因是清算责任制度存在缺陷,对拒不履行清算责任的行为缺少法律的制裁。滞后的立法与审判实践的需求相脱节,导致法院对公司清算责任案件的审理不一,纵容了违法行为。立法对清算责任的规定,旨在出现解散事由后,公司经过法定清算程序的疏理,了结其发生的民事关系,依法退出市场。本文首先从理论上对清算责任的基本概念和构成内涵进行论述,再次反观我国目前清算责任立法制度和现实中存在的问题,通过研究分析,为完善相关法律制度,为解决实际存在的问题提出一些理论上和实践上的建议。本文内容总共分为四章。第一章首先介绍解散、清算的基本概念和法律意义。公司解散是指引起公司法人资格消灭的行为程序。公司清算是指公司解散后,依照法定程序全面清理资产,清偿债务,了结企业未了结之事务,使公司法律主体资格归于消灭的一种活动和法律制度的总称。解散、清算是公司的正常退出消亡程序。其次着重介绍清算责任的含义。清算责任是清算责任主体依法承担的通过清算程序公平全面清偿公司债务的义务和违反该义务的法律责任。根据责任主体的不同,清算责任可分为清算义务人责任和清算人责任。本文也主要从清算义务人责任和清算人责任两方面研究分析清算责任制度。最后对清算责任的法律意义进行论述。法律制度的意义主要是指有用性和对人的需求的满足程度。清算责任制度的意义主要包括督促公司自行清算,维护社会信用和保护债权人利益等三方面。第二章论述清算义务人法律责任制度。首先,对清算义务人的含义和法律地位展开论述。本文认为,清算义务人是指因公司解散,负有启动清算程序,选任公司清算人,不妨碍清算等义务和法律责任,并承受清算结果的法律主体。清算义务人不是公司自身,也不是公司内部机关,与清算人也不同。法律地位比较特殊,是在公司解散后,负有依法启动清算程序的特殊主体。其次,针对我国立法对清算义务人的范围规定不统一的状况,笔者提出了清算义务人的范围界定,即有限责任公司的股东、股份有限公司的控股股东为清算义务人,承担启动清算的责任。最后,着重介绍了清算义务人对债权人的民事责任。根据“公司法司法解释二”的规定,清算义务人拒不组织清算、恶意处置公司财产、未经清算违法注销公司的,在债权人损失范围内承担赔偿责任。以上规定填补了清算义务人对债权人责任的空白,但仍然存有问题,需要改进完善。第三章论述我国清算人制度。首先介绍清算人的概念和法律地位。清算人是在清算过程中负责保管公司财产、执行公司清算事务的自然人或法人;两个以上清算人构成清算机构,或称清算人会。清算人既不完全代表公司利益;也不是独立于公司之外的以自己名义从事法律活动的主体。清算人应当认定为临时性法定机构。最后把清算人与清算义务人进行比较分析,清算人和清算义务人是一对既有区别又有联系的概念。在我国,清算人实际上往往与清算义务人的身份是重迭的,即由清算义务人担任清算人执行清算。通过第二和第三章对清算义务人和清算人的研究分析,笔者认为应当加强我国清算人责任制度的建立和完善。首先完善清算人的产生机制,在清算义务人拒不或无法选任清算人的情况下,由法律规定的清算人执行清算。法定清算人制度,实际上是清算义务人到清算人的转变制度,因为法定清算人的范围一般限于清算义务人。其次,在清算人法定产生制度的基础上,完善清算人的法律责任制度,促使清算人执行清算,最终达到公司依法退市的目的。
[Abstract]:After the dissolution of the company, the company has cleaned up the debt and debt of the company according to law and distributive surplus property to the shareholders. The end of the company's legal relations is the normal withdrawal of the company. However, the actual situation is that many companies, the enterprise is still operating yesterday, but overnight, the legal representative of the family fled, in turn, the whole enterprise only one empty shell, There are no normal liquidation procedures at all. A large number of malicious non liquidation phenomena exist, which seriously disrupt the company's proper withdrawal mechanism and greatly influence the establishment of a harmonious economic order. The main reason for this phenomenon is the defects in the Liquidation Liability System and the lack of legal sanctions on the behavior of refusing to fulfill the liability for clearing. There is a disjunction between legislation and the demand of trial practice, which causes the court to hear the case of liability for liquidation of the company. The basic concepts and connotations of responsibility are discussed, and the current legislative system of liquidation responsibility and the existing problems in our country are reviewed again. Through the research and analysis, some theoretical and practical suggestions are put forward to improve the relevant legal system and solve the actual problems.
The content of this article is divided into four chapters.
The first chapter first introduces the basic concepts and legal meanings of disbandage and liquidation. Company dissolution refers to the action procedure that causes the elimination of corporate legal persons. After the dissolution of the company, the company liquidation is a kind of activity to clean up the assets in accordance with the legal procedure, to settle the debt, to settle the business that the enterprise has not made, and to make the qualification of the company's legal subject to be eliminated. And the general name of the legal system. Dissolution and liquidation are the normal exit procedures for the company.
Secondly, it emphasizes the meaning of the liability of liquidation. The liability of liquidation is the legal responsibility of the liquidation liability subject to a fair and comprehensive liquidation of the company's debts by the liquidation procedure. According to the different subject of responsibility, the liquidation liability can be divided into the liability of liquidation obligor and the liability of liquidator. This article also mainly from the liquidation obligation. Two aspects of human responsibility and liquidator's responsibility are studied and analyzed.
Finally, the legal meaning of the liability of liquidation is discussed. The significance of the legal system mainly refers to the usefulness and the satisfaction of the human needs. The significance of the liquidation responsibility system mainly includes three aspects of supervising the liquidation of the company, maintaining the social credit and protecting the interests of the creditors. The second chapter discusses the legal liability system of the liquidation obligor.
First, this article discusses the meaning and legal status of the liquidation obligor. This article holds that the liquidation obligor refers to the legal subject of the liquidation, which is not the company itself or the internal organ of the company because of the dissolution of the company, the liquidation process, the liquidation of the company, the liquidation of the liquidation, the liability and legal responsibility of liquidation and the settlement of the liquidation. Different from the liquidator, the legal status is very special. After the company is dissolved, it has the special subject to start the liquidation procedure according to law.
Secondly, in view of the disunity of the scope of the liquidation obligor in China's legislation, the author puts forward the definition of the scope of the liquidation obligor, that is, the shareholders of the limited liability company, the controlling shareholder of the Limited by Share Ltd as the liquidation obligor, and the responsibility to start the liquidation.
Finally, the civil liability of the liquidation obligee is emphatically introduced. According to the provisions of "the judicial interpretation of the company law two", the liquidation obligor refuses to organize liquidation, maliciously dispose of the company's property, unlawful cancellation of the company by liquidation and the liability of the creditor within the scope of the creditor's loss. The above provisions fill the liquidation obligee's creditors. But there are still problems and need to be improved.
The third chapter discusses the system of Liquidator in China.
First, it introduces the concept and legal status of the liquidator. The liquidator is the natural person or legal person responsible for keeping the company's property in the liquidation process and executing the liquidation of the company; more than two liquidators constitute the liquidation agency or the liquidator. The liquidator does not represent the interests of the company completely; nor is it independent from the company in its own name. The liquidator shall be regarded as a temporary statutory body.
In the end, the liquidator and the liquidation obligor are compared and analyzed. The liquidator and the liquidation obligor are a pair of concepts that have both differences and connections. In our country, the liquidator often overlaps with the liquidation obligor, that is, the liquidation obligor acts as the liquidator to carry out the liquidation.
Through the research and analysis of the liquidation obligor and the liquidator in the second and third chapters, the author believes that the establishment and perfection of the liquidator's liability system should be strengthened. First, the mechanism of the liquidation is perfected, and the liquidator shall carry out liquidation under the circumstances of the liquidation obligor's refusal or failure to choose the liquidator. In fact, it is the transformation system of liquidators to liquidators, because the scope of the liquidator is generally limited to the liquidation obligor. Secondly, on the basis of the liquidator's statutory generation system, the liquidator's legal responsibility system is perfected, the liquidator will be carried out liquidation, and the purpose of the company's delisting according to the law is finally achieved.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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