论我国公司清算程序制度及其完善

发布时间：2018-05-06 05:38

本文选题：清算程序 + 清算原则　；参考：《山东大学》2015年硕士论文

【摘要】：随着我国经济的快速发展和市场经济的完善,公司的注册数量越来越多,随之而来的是公司注销的数量亦在增加,特别是近几年受美国次贷危机和全球经济下滑的影响,需要退出市场的公司更是与日俱增。公司合法退出市场的必经程序是清算,因此,公司清算程序制度的完善显得尤为重要。在介绍公司清算程序以前,先介绍一下公司清算的概念。公司清算是清算的下位概念,是指法律规定的公司解散事由或其他法定事由出现后,法定的清算主体结束公司与清算无关的经营活动,清理公司的财产和处理公司的债权债务,并分配剩余财物,终结公司作为主体的各种法律关系,以保护相关主体利益的方式。通过公司清算的概念可知,公司清算程序是指法定的清算主体在清算时必须遵守的程序和步骤,在清算过程中,法定的主体如不认真负责,且有违反法律规定的行为将承担法律责任。既然公司清算程序如此重要,为了实现清算程序保护相关利益主体合法权益的立法目的,公司清算程序一定要坚持程序法定原则、程序公开原则、程序公正原则、效率原则、利益均衡原则、程序参与原则,以保障个人价值和社会价值的实现。清算程序在价值目的明确,指导原则正确的前提下,根据企业股东之间的关系和公司财产状况对清算程序进行了细化和分类。根据现有的法律法规和司法解释将清算程序分为自行清算、强制清算和破产清算。自行清算程序是指法定的清算主体在没有公权力介入的情况下,按照法律规定的某些要求进行清算的程序。强制清算程序和破产程序均是在法院的主导下,由清算组或者破产管理人进行清算的程序。为了更好的实现清算的目的,法律对三类不同的清算程序分别进行了细化,并对三类清算程序的衔接亦做了规定。实践中,三类清算程序对公司清算的高效进行,保护相关主体的合法权益,使公司合法退出市场发挥了重大作用。虽然公司清算程序的作用巨大,但公司清算程序仍然存在缺陷,且尚需完善。具体来说存在如下问题：首先,清算程序的公开透明度不完善。清算过程中的很多报告尚未公开。其次,清算期限的设置不科学。清算程序中关于清算期限的规定不多,甚至清算过程中的某些重要阶段亦未规定清算期限。还有,各类清算程序的衔接问题。自行清算、强制清算和破产清算的衔接仅是原则规定,需要细化。再有,清算程序关于监督的规定缺位。监督是保证清算公正进行的最好方式,但关于监督的规定尚未系统化。最后,清算责任追究存在问题。责任是保证清算公正和公平的最后一道屏障,责任追究不到位的后果是无法保证清算的公正和公平。因上述问题的存在,清算过程中就难免出现错误。为了清算工作能够公平公正的进行,实现保护相关利益主体合法权益的目的,建议对清算程序进行完善。一是加大清算程序的公开透明度,使清算程序在阳光下运行。公开透明是保证清算公正公平的最好方式。二是完善公司清算期限。清算期限可以防止清算的无期限进行。三是完善公司清算程序的衔接。自行清算、强制清算和破产清算的良好衔接可以提高清算的效率,降低清算成本。四是完善清算的监督程序和责任追究程序,并优化责任追究的方式。监督程序可以保证清算依法进行,属于防止问题发生的一种手段。责任追究也是一种监督,属于事后监督。成本大,代价高是责任追究的弊端,但完善的责任追究程序对清算的高效、高质进行是一种很好的保障。
[Abstract]:With the rapid development of China's economy and the improvement of the market economy, the number of companies is more and more registered, and the number of companies' cancellation is increasing, especially in recent years by the American subprime mortgage crisis and the global economic downturn. The companies that need to withdraw from the market are increasing. The required procedures for the company to withdraw from the market are required. It is liquidation, therefore, the perfection of the system of company liquidation procedure is particularly important. Before introducing the liquidation procedure of the company, the concept of company liquidation is introduced. The company liquidation is the lower concept of liquidation, which refers to the legal liquidation subject, which is not related to the liquidation of the legal liquidation subject after the emergence of the disbanded cause or other legal cause stipulated by the law. Operating activities, cleaning up the property of the company and handling the debt and debt of the company, and distributing the remaining property, ending the various legal relations of the company as the main body to protect the interests of the related subjects. In the process of calculation, the legal subject is not seriously responsible, and the act that has violated the law will bear the legal responsibility. Since the liquidation procedure is so important, in order to realize the legislative purpose of the liquidation procedure to protect the legitimate rights and interests of the relevant stakeholders, the liquidation procedure of the company must firmly hold the legal principle of the procedure, the principle of procedure openness, and the procedural justice. Principle, efficiency principle, benefit balance principle and procedural participation principle to guarantee the realization of personal value and social value. Liquidation procedure is refined and classified according to the relationship between the shareholders and the state of the company's property. According to the existing laws and regulations and the judicature, the liquidation procedure has been classified and classified according to the relationship between the shareholders and the state of the company's property. The liquidation procedure is divided into self liquidation, compulsory liquidation and bankruptcy liquidation. The procedure of self liquidation refers to the procedure for liquidation of the statutory liquidation subject in accordance with certain requirements of the law without the intervention of public authority. The compulsory liquidation procedure and the bankruptcy procedure are under the guidance of the law court, by the liquidation group or the bankruptcy administrator. In order to better realize the purpose of liquidation, the law refine the three different liquidation procedures and stipulate the connection between the three liquidation procedures. In practice, the three types of liquidation procedures carry out the high efficiency of the liquidation of the company, protect the legitimate rights and interests of the related subjects, and make the company legally withdraw from the market. Although the role of the liquidation process is huge, the company liquidation procedure still has defects and needs to be perfected. In particular, there are the following questions: first, the transparency of the liquidation procedure is not perfect. Many reports in the liquidation process are not open. Secondly, the setting of the liquidation period is unscientific. The liquidation period is about the liquidation period. There are not many provisions for the limit, even the liquidation period is not stipulated at some important stages in the liquidation process. There are also the connection issues of various liquidation procedures. The connection between the liquidation procedure, the compulsory liquidation and the bankruptcy liquidation is only the principle stipulate, it needs refinement. Then, the liquidation procedure is not regulated by the regulations of supervision. Supervision is the best way to ensure the fair conduct of liquidation. However, the regulations on supervision have not been systematized. Finally, the responsibility is the last barrier to ensure the fairness and fairness of liquidation. The consequences of the lack of accountability are incapable of ensuring the fairness and fairness of liquidation. It is fair and fair to carry out the purpose of protecting the legitimate rights and interests of the relevant stakeholders. It is suggested to improve the liquidation procedure. First, to increase the transparency of the liquidation procedure and to make the liquidation procedure run in the sun. Open transparency is the best way to ensure the fair and fair settlement of liquidation. Two is the liquidation period of the finished good company. The liquidation period can prevent the liquidation period from being clear. The three is to improve the connection between the liquidation procedure of the company. The good connection between the liquidation and the liquidation of the liquidation can improve the efficiency of liquidation and reduce the cost of liquidation. The four is to improve the supervision procedure of liquidation and the procedure of accountability, and optimize the way of accountability. The supervision procedure can guarantee the liquidation to carry out according to law, belongs to the law. It is a kind of means to prevent the problem from happening. The responsibility investigation is also a kind of supervision. It belongs to the supervision after the event. The cost is big and the cost is high. But the perfect procedure of accountability is a good guarantee for the high efficiency and high quality of the liquidation.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

【相似文献】