公司特别清算法律制度研究
发布时间：2018-08-03 13:32
【摘要】：公司特别清算制度,是指在公司普通清算过程中遇到显著障碍,或者公司资产有资不抵债之嫌时,依照法院的命令开始的一种特殊的清算制度。规定该特别清算制度的国家和地区主要有日本和我国台湾地区。特别清算制度的目的是为了解决公司清算中遇到的障碍,在法院的主导和监督下,债权人的充分参与下,尽快完成公司清算程序,避免公司进入破产程序,尽可能的保障债权人的合法权益。特别清算的主要特征就表现在清算程序中法院和债权人的参与,以及独特的协定机制。日本和我国台湾地区的特别清算制度经过多年的发展和完善,已经形成体系完整,逻辑严谨的清算制度,与公司普通清算、破产清算共同构成完整的公司清算体系。 为解决公司清算中遇到的实际问题,我国通过司法解释的形式设立了公司强制清算制度。该项制度是由法院指定清算发展起来的,由法院主导,债权人参与的特殊法律制度,与自行清算相对应。强制清算程序和特别清算制度存在很多的相同之处,在清算的目的和基本特征上差别不大;但是在具体制度上,日本和我国台湾地区的特别清算制度相对而言更为完善。为了进一步解决我国公司清算中遇到的问题,笔者认为应当借鉴特别清算制度的立法经验,完善我国的强制清算制度。本文分三个部分,对特别清算制度进行了比较全面的分析和论述,并结合我国的强制清算制度进行对比,提出了自己的建议。主要内容包括以下几个方面。 第一部分是特别清算制度概述。这部分主要论述公司清算的一般理论和研究现状。首先简要论述特别清算的概念,地位等一般理论;其次,从立法和理论两个方面论述我国特别清算的研究现状,结合我国司法实践中出现的案例分析借鉴特别清算制度的意义。 第二部分是对特别清算制度具体制度的研究。这部分首先论述了日本公司法中的特别清算制度的具体规定;其次通过研究日、台特别清算制度不同,介绍台湾的特别清算制度;最后,总结特别清算制度的特征。 第三部分将特别清算和我国目前的强制清算程序进行了对比,借鉴特别清算的有关制度,对完善强制清算程序提出建议。
[Abstract]:The special liquidation system of a company refers to a special liquidation system which begins according to the order of the court when there are significant obstacles in the ordinary liquidation process of the company or when the assets of the company have the suspicion of being insolvent. Japan and Taiwan are the main countries and regions that stipulate the special liquidation system. The purpose of the special liquidation system is to solve the obstacles encountered in the liquidation of a company. Under the guidance and supervision of the court and with the full participation of creditors, the liquidation procedure of the company will be completed as soon as possible, so as to avoid the company from entering the bankruptcy procedure. Protect the legitimate rights and interests of creditors as much as possible. The main features of special liquidation are the participation of the court and creditors and the unique agreement mechanism. After years of development and perfection, the special liquidation system in Japan and Taiwan has formed a complete and logical liquidation system, which, together with common liquidation and bankruptcy liquidation, constitutes a complete corporate liquidation system. In order to solve the practical problems encountered in the liquidation of companies, the system of compulsory liquidation of companies has been set up in the form of judicial interpretation in our country. This system is developed by the court appointed liquidation, led by the court, creditors participate in the special legal system, corresponding to self-liquidation. There are many similarities between the compulsory liquidation procedure and the special liquidation system, but in the specific system, the special liquidation system in Japan and Taiwan is relatively more perfect. In order to further solve the problems encountered in the liquidation of companies in China, the author thinks that we should learn from the legislative experience of the special liquidation system and perfect the compulsory liquidation system in our country. This article divides into three parts, carries on the quite comprehensive analysis and the elaboration to the special liquidation system, and unifies our country's compulsory liquidation system carries on the contrast, has proposed own proposal. The main contents include the following aspects. The first part is an overview of the special liquidation system. This part mainly discusses the general theory and research status of company liquidation. Firstly, it briefly discusses the concept and status of special liquidation. Secondly, it discusses the current research situation of special liquidation in our country from two aspects of legislation and theory, and analyzes the significance of special liquidation system in light of the cases appearing in our country's judicial practice. The second part is the study of the specific system of special liquidation system. This part first discusses the specific provisions of the special liquidation system in Japanese company law; secondly, through the study of the special liquidation system in Taiwan, introduces the special liquidation system in Taiwan; finally, summarizes the characteristics of the special liquidation system. The third part compares the special liquidation procedure with the current compulsory liquidation procedure in our country, draws lessons from the relevant system of special liquidation, and puts forward some suggestions to perfect the compulsory liquidation procedure.
【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
本文编号：2161896
[Abstract]:The special liquidation system of a company refers to a special liquidation system which begins according to the order of the court when there are significant obstacles in the ordinary liquidation process of the company or when the assets of the company have the suspicion of being insolvent. Japan and Taiwan are the main countries and regions that stipulate the special liquidation system. The purpose of the special liquidation system is to solve the obstacles encountered in the liquidation of a company. Under the guidance and supervision of the court and with the full participation of creditors, the liquidation procedure of the company will be completed as soon as possible, so as to avoid the company from entering the bankruptcy procedure. Protect the legitimate rights and interests of creditors as much as possible. The main features of special liquidation are the participation of the court and creditors and the unique agreement mechanism. After years of development and perfection, the special liquidation system in Japan and Taiwan has formed a complete and logical liquidation system, which, together with common liquidation and bankruptcy liquidation, constitutes a complete corporate liquidation system. In order to solve the practical problems encountered in the liquidation of companies, the system of compulsory liquidation of companies has been set up in the form of judicial interpretation in our country. This system is developed by the court appointed liquidation, led by the court, creditors participate in the special legal system, corresponding to self-liquidation. There are many similarities between the compulsory liquidation procedure and the special liquidation system, but in the specific system, the special liquidation system in Japan and Taiwan is relatively more perfect. In order to further solve the problems encountered in the liquidation of companies in China, the author thinks that we should learn from the legislative experience of the special liquidation system and perfect the compulsory liquidation system in our country. This article divides into three parts, carries on the quite comprehensive analysis and the elaboration to the special liquidation system, and unifies our country's compulsory liquidation system carries on the contrast, has proposed own proposal. The main contents include the following aspects. The first part is an overview of the special liquidation system. This part mainly discusses the general theory and research status of company liquidation. Firstly, it briefly discusses the concept and status of special liquidation. Secondly, it discusses the current research situation of special liquidation in our country from two aspects of legislation and theory, and analyzes the significance of special liquidation system in light of the cases appearing in our country's judicial practice. The second part is the study of the specific system of special liquidation system. This part first discusses the specific provisions of the special liquidation system in Japanese company law; secondly, through the study of the special liquidation system in Taiwan, introduces the special liquidation system in Taiwan; finally, summarizes the characteristics of the special liquidation system. The third part compares the special liquidation procedure with the current compulsory liquidation procedure in our country, draws lessons from the relevant system of special liquidation, and puts forward some suggestions to perfect the compulsory liquidation procedure.
【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
【参考文献】
相关期刊论文 前1条
1 刘丹,邓海峰;特别清算论——对我国公司法修改中的一点建议[J];商业研究;2005年08期
相关博士学位论文 前2条
1 徐彦冰;公司清算法律制度之国际比较[D];华东政法学院;2006年
2 孙强;企业清算法律制度研究[D];中国政法大学;2003年
相关硕士学位论文 前1条
1 刘振;关于我国公司特别清算法律制度的检讨与重构[D];中国政法大学;2006年
，本文编号：2161896
本文链接：https://www.wllwen.com/falvlunwen/gongsifalunwen/2161896.html
