公司清算义务研究
发布时间：2019-02-18 20:08
【摘要】：在现今的市场经济秩序中,公司违法清算现象层出不穷。解决这一问题的关键,是确立完善的公司清算义务制度。本文致力于对有关公司清算义务的重要法律问题进行深入的探讨,全文由引言、正文和结论三部分内容组成。 引言部分简要阐述了本文研究对象的背景缘起。 正文部分包括四章内容:第一章提出了公司清算义务的概念,具体分析了公司清算义务研究的背景和意义。 第二章介绍了公司清算义务人和公司清算人两类公司清算义务主体。指明清算义务人的范围应包括公司董事、控股股东和实际控制人。清算人的范围则比较广泛,有由法律、公司章程直接规定公司解散后的清算人,或者由股东会(大会)决议任命清算人,不能依上述规定确定清算人时,可以由法院或者主管机关指定清算人。所以既可以由董事、股东组成,也可以由监事、高级管理人员组成,还可以包括律师事务所、会计师事务所、破产清算事务所等专业机构或者专业人员组成。在此基础上,文章进一步做出说明:二者是两个不同的概念,并对其区别做出详细介绍。 第三章介绍了公司清算义务人和公司清算人的权利义务。清算义务人的义务是法定的,不能任意解除,其内容是负责启动清算程序、组织清算组对公司进行清算、对公司财产进行善管等。在一定条件下,某一行为既可看作是权利也可看作是义务。所以,选任清算执行人、对清算过程进行监督等等也可以视为其享有的权利。清算人的义务是基于公司或者法院等的委任或指派产生的,可以因公司或者法院的解任或清算人的辞职而解除。清算人的权利包括代表权和清算事务执行权等。清算人的义务包括对公司的义务和对债务人的义务两方面。 第四章分析了两类清算主体的法律责任。公司解散后,清算义务人未依法履行清算义务,侵害公司、股东和债权人的利益时,系侵权行为,应在造成损失的范围内承担民事责任,清算义务人为多人的,多个清算义务人之间承担连带责任。清算义务人承担民事责任的类型主要包括怠于履行清算义务的民事责任和未经清算注销公司的民事责任。目前我国现行公司法中对清算人不履行清算义务而承担相应法律责任的规定是通过规定对清算组成员的法定义务体现出来,公司清算人的法律责任主要包括对公司的责任以及对第三人的责任。 结论部分对文中涉及到的主要问题进行了概括总结,并阐明了作者的观点。
[Abstract]:In the current market economic order, the phenomenon of illegal liquidation of companies emerge in endlessly. The key to solve this problem is to establish a perfect system of company liquidation obligation. This paper is devoted to the deep discussion of the important legal issues concerning the liquidation obligations of companies. The full text consists of three parts: introduction, text and conclusion. The preface briefly describes the background of the object of this paper. The main body includes four chapters: the first chapter puts forward the concept of corporate liquidation obligation, and analyzes the background and significance of the research on corporate liquidation obligation. The second chapter introduces two kinds of company liquidation obligation subjects: the company liquidation obligor and the company liquidator. The scope of liquidation obligor shall include directors, controlling shareholders and actual controllers of the company. The scope of the liquidator is relatively wide. If the liquidation person is directly prescribed by the law and the articles of association of the company, or the liquidator is appointed by a resolution of the shareholders' meeting (general meeting), if the liquidator cannot be determined in accordance with the above provisions, The liquidator may be appointed by the court or the competent authority. Therefore, it can be composed of directors, shareholders, supervisors and senior management personnel, and may also include law firms, accounting firms, bankruptcy liquidation firms and other professional institutions or professionals. On this basis, the article further explains: the two are two different concepts, and the differences between them are introduced in detail. The third chapter introduces the rights and obligations of the company liquidation obligor and the company liquidator. The obligation of liquidation obligor is legal and can not be discharged at will. Its content is to start liquidation procedure, organize liquidation group to liquidate company, and conduct good management of company property, etc. Under certain conditions, an act can be regarded as both a right and an obligation. Therefore, the appointment of liquidation executors, supervision of the liquidation process and so on can also be regarded as their rights. The obligations of the liquidator are based on the appointment or appointment of the company or the court, and may be relieved by the termination of the company or the court or the resignation of the liquidator. The liquidator's rights include the right of representation and the execution of liquidation affairs. The obligations of liquidators include obligations to the corporation and obligations to the debtor. Chapter four analyzes the legal liability of two kinds of liquidation subjects. If the liquidation obligor fails to perform its liquidation obligations in accordance with the law and infringes the interests of the company, shareholders and creditors after the dissolution of the company, it is an act of tort and shall bear civil liability within the scope of the loss, and if the liquidation obligor is more than one person, Multiple liquidation obligors shall be jointly and severally liable. The types of civil liability of liquidation obligor mainly include the civil liability which is slack to perform the liquidation obligation and the civil liability of the company which has not been cancelled by liquidation. At present, in the current company law of our country, the corresponding legal liability of the liquidator for failing to perform the liquidation obligation is embodied by prescribing the legal obligation to the members of the liquidation group. The legal liability of the liquidator includes the liability to the company and the liability to the third party. The conclusion part summarizes the main problems involved in the paper, and clarifies the author's views.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91
本文编号：2426161
[Abstract]:In the current market economic order, the phenomenon of illegal liquidation of companies emerge in endlessly. The key to solve this problem is to establish a perfect system of company liquidation obligation. This paper is devoted to the deep discussion of the important legal issues concerning the liquidation obligations of companies. The full text consists of three parts: introduction, text and conclusion. The preface briefly describes the background of the object of this paper. The main body includes four chapters: the first chapter puts forward the concept of corporate liquidation obligation, and analyzes the background and significance of the research on corporate liquidation obligation. The second chapter introduces two kinds of company liquidation obligation subjects: the company liquidation obligor and the company liquidator. The scope of liquidation obligor shall include directors, controlling shareholders and actual controllers of the company. The scope of the liquidator is relatively wide. If the liquidation person is directly prescribed by the law and the articles of association of the company, or the liquidator is appointed by a resolution of the shareholders' meeting (general meeting), if the liquidator cannot be determined in accordance with the above provisions, The liquidator may be appointed by the court or the competent authority. Therefore, it can be composed of directors, shareholders, supervisors and senior management personnel, and may also include law firms, accounting firms, bankruptcy liquidation firms and other professional institutions or professionals. On this basis, the article further explains: the two are two different concepts, and the differences between them are introduced in detail. The third chapter introduces the rights and obligations of the company liquidation obligor and the company liquidator. The obligation of liquidation obligor is legal and can not be discharged at will. Its content is to start liquidation procedure, organize liquidation group to liquidate company, and conduct good management of company property, etc. Under certain conditions, an act can be regarded as both a right and an obligation. Therefore, the appointment of liquidation executors, supervision of the liquidation process and so on can also be regarded as their rights. The obligations of the liquidator are based on the appointment or appointment of the company or the court, and may be relieved by the termination of the company or the court or the resignation of the liquidator. The liquidator's rights include the right of representation and the execution of liquidation affairs. The obligations of liquidators include obligations to the corporation and obligations to the debtor. Chapter four analyzes the legal liability of two kinds of liquidation subjects. If the liquidation obligor fails to perform its liquidation obligations in accordance with the law and infringes the interests of the company, shareholders and creditors after the dissolution of the company, it is an act of tort and shall bear civil liability within the scope of the loss, and if the liquidation obligor is more than one person, Multiple liquidation obligors shall be jointly and severally liable. The types of civil liability of liquidation obligor mainly include the civil liability which is slack to perform the liquidation obligation and the civil liability of the company which has not been cancelled by liquidation. At present, in the current company law of our country, the corresponding legal liability of the liquidator for failing to perform the liquidation obligation is embodied by prescribing the legal obligation to the members of the liquidation group. The legal liability of the liquidator includes the liability to the company and the liability to the third party. The conclusion part summarizes the main problems involved in the paper, and clarifies the author's views.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91
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