论公司股东怠于清算的法律责任

发布时间：2018-04-27 03:12

本文选题：公司股东 + 怠于清算　；参考：《南昌大学》2017年硕士论文

【摘要】：2013年底修订的《公司法》放宽了公司设立门槛,大量新设公司涌入。市场优胜劣汰的淘汰机制或是公司运行中违反强制法规定等原因必然导致一大批公司名存实亡。我国《公司法》规定,公司解散以后必须经过清算才可注销。但是我国普通清算的立法规定并不完善,缺乏相应的激励和责任机制,加上股东诚信制度的缺失等原因,导致股东怠于清算等现象普遍存在,从而使大量的“植物公司”长期存在。这不仅违背市场规律,而且严重危害了相关利益主体和交易安全,阻碍我国经济的良性发展。因此,建立完善的股东怠于清算法律责任制度显得迫切而又必要。我国现行《公司法》并没有明确股东怠于清算的法律责任,仅仅在《公司法司法解释(二)》第十八条作了简要规定。但明显存在立法位阶不高;缺乏股东怠于清算法律责任构成要件的认定标准;债权人追究怠于清算股东损害赔偿责任和诉讼时效缺乏程序法依据;股东怠于清算刑事责任、行政责任的立法缺失等问题。因此,有必要提高立法位阶,在《公司法》中明确股东清算义务和责任;明确股东怠于清算民事责任的构成要件;设立债权人提起损害赔偿诉讼的前置程序;完善股东怠于清算刑事责任、行政责任。只有这样才能有效地保护利益相关者的合法权益,维护交易的安全和市场秩序。
[Abstract]:The revised Company Law at the end of 2013 relaxed the threshold for the establishment of companies, and a large number of new companies poured in. The elimination mechanism of the survival of the fittest in the market or the violation of the compulsory law in the operation of the company will inevitably lead to the death of a large number of companies in nominal terms. The Company Law stipulates that after the dissolution of a company, it must go through liquidation before it can be cancelled. However, the legislative provisions of general liquidation in our country are not perfect, the lack of corresponding incentive and responsibility mechanism, coupled with the lack of credit system of shareholders and other reasons, leading to the phenomenon of shareholders slacking in liquidation, and so on. As a result, a large number of "plant companies" exist for a long time. This not only violates the law of the market, but also seriously endangers the main body of interest and the safety of transaction, hinders the benign development of our country's economy. Therefore, it is urgent and necessary to establish a perfect shareholder liability system. The present Company Law of our country has not made clear the legal liability of shareholders' slacking only in Article 18 of the Judicial interpretation of Company Law. However, it is obvious that the legislative rank is not high; the shareholders are lacking in the identification standard of the constitutive elements of the liquidation legal liability; the creditors' liability for damages and the limitation of action for the liquidation shareholders are lack of procedural law basis; the shareholders are lazy in the liquidation of criminal liability. Lack of legislation of administrative responsibility and so on. Therefore, it is necessary to raise the level of legislation, clarify the obligations and responsibilities of shareholders' liquidation in Company Law, clarify the constitutive requirements of shareholders' inaction in liquidation of civil liability, and set up a pre-procedure for creditors to initiate damages action. Perfecting shareholders' negligence in liquidation of criminal liability and administrative responsibility. Only in this way can the legal rights and interests of stakeholders be protected effectively and the transaction security and market order be maintained.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

【参考文献】