“休眠公司”破产清算问题研究

发布时间：2018-04-23 15:38

本文选题：休眠公司 + 破产清算　；参考：《山东大学》2017年硕士论文

【摘要】：近年来,随着市场经济的不断发展,我国经济进入转型期,公司数量激增,但部分公司在关闭、撤销或吊销营业执照后,并没有办理注销登记,也没有进行清算,而是出于一种"休眠"状态,不仅损害了债权人的合法权益,还扰乱了市场秩序,浪费了社会资源,应采取相应的措施予以规范。我国尚未形成"休眠公司"的法律概念,其作为特殊的公司形态,与正常状态下的公司有诸多不同之处,确有进行研究的必要。尽管相关法律法规通过给予债权人提起破产清算程序的权利而实现追究"休眠公司"的法律责任的目的,帮助债权人获得一定比例的清偿,在一定程度上对"休眠公司"起到了规制作用,但在具体的实践中,一方面不能实现对"休眠公司"彻底的规制,另一方面缺乏具体的操作细则和办法,导致无法完整的保障债权人的权益。因此,对"休眠公司"的规制应当更新视角,转换路径和制度创新。本文共分为五个部分:第一部分首先提出了 "休眠公司"的概念,对"休眠公司"的界定、成因和危害进行了论述;第二部分比较分析了"休眠公司"作为债务人进行破产清算的国内外相关立法,并研究了国外有关立法对我国的立法启示;第三部分从法律制度层面和司法实务层面分别分析了我国"休眠公司"破产清算面对的困境,前者主要从民事责任、行政责任和刑事责任的规制角度进行分析,后者结合我国司法实践对审理"休眠公司"破产清算案件存在的账目不规范、债权确认难、账款清收难、劳动债权认定难、法院送达难等诸多障碍进行了分析;第四部分针对我国"休眠公司"破产清算存在的问题,从严格民事责任、追究清算义务人的行政责任和刑事责任以及司法实务层面的对策等方面,提出了规制"休眠公司"破产清算的有关对策。
[Abstract]:In recent years, with the continuous development of the market economy, the economy of our country has entered the transition period, and the number of companies has increased sharply. However, after closing down, revoking or revoking their business licenses, some companies have not gone through the cancellation of registration, nor have they carried out liquidation. But because of a state of "dormancy", it not only damages the legitimate rights and interests of creditors, but also disturbs the market order and wastes social resources. The legal concept of "dormant company" has not been formed in our country. As a special form of company, there are many differences between it and the company in normal state, so it is necessary to study it. Although the relevant laws and regulations achieve the purpose of holding "dormant companies" liable by giving creditors the right to initiate bankruptcy liquidation proceedings, and help creditors obtain a certain proportion of liquidation, To a certain extent, "dormancy company" has played a regulatory role, but in specific practice, on the one hand, the "dormancy company" can not be completely regulated, on the other hand, there is a lack of specific operating rules and methods. Resulting in incomplete protection of the rights and interests of creditors. Therefore, the regulation of dormant company should renew its perspective, change its path and innovate its system. This paper is divided into five parts: the first part puts forward the concept of "dormancy company", discusses the definition, cause and harm of "dormancy company"; The second part compares and analyzes the domestic and foreign legislation of "dormant company" as debtor for bankruptcy liquidation, and studies the enlightenment of foreign legislation to our country. The third part analyzes the plight of "dormant company" bankruptcy liquidation in China from the legal system level and judicial practice level, the former mainly from the perspective of civil liability, administrative liability and criminal liability. The latter, combined with our country's judicial practice, analyzes many obstacles, such as the non-standard accounts, the difficulty of confirming the creditor's rights, the difficulty of collecting the accounts, the difficulty of identifying the labor claims, the difficulty of the court service, and so on, which exist in the bankruptcy liquidation cases of "dormant companies". The fourth part aims at the problems existing in the bankruptcy liquidation of "dormant company" in our country, from the aspects of strict civil liability, investigating the administrative and criminal liability of liquidation obligor and the countermeasures of judicial practice, etc. This paper puts forward some countermeasures to regulate the bankruptcy liquidation of dormant companies.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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