公司清算责任制度研究

发布时间：2018-03-17 01:32

本文选题：非破产清算　切入点：清算责任　出处：《安徽大学》2006年硕士论文　论文类型：学位论文

【摘要】：公司是各种社会利益的集合体。我国公司法律比较重视公司的准入和组织，对公司的解散、终止的相关规定很少，致使公司在解散后要么不进行清算，要么就是清算不规范、不合法，从而导致职工、债权人等公司利害关系人的利益受到损失，在此背景下，公司清算方面的法律规定有必要进一步加以完善，从而建立公平、有效率和有利于平衡各方利益的清算责任制度。文章第一部分以对一位学者关于公司非破产清算责任的概念进行反思为切入点，引入笔者对公司非破产清算责任的认识，并且提出笔者确立公司非破产清算责任的标准：即是否对公司清算的顺利进行造成妨害，是否阻碍清算职能的实现。笔者认为公司非破产清算责任的概念应表述为：公司非破产清算责任指因违反公司清算相关法律、法规，对公司非破产清算过程造成妨害而依法应由行为人承担的法律责任。这就为整篇文章奠定了基础。文章第二部分论述了公司清算责任制度的法理基础。从法理学角度阐述了公司清算责任制度应体现公平、效率和交易安全等价值：从民商法角度探讨了在公司非破产清算中让公司之外的有关清算主体承担清算责任的合理性，试图拓宽清算责任承担主体的范围。文章第三部分首先介绍了西方发达国家及我国现行法律中关于公司清算责任制度的规定，通过中外相关法律的对比，，文章指出了中国公司法律中关于清算责任规定的缺陷，然后又介绍了我国公司清算责任的司法实践。文章论述了在我国现在的公司清算实践中完善非破产清算责任制度的迫切性和必要性。文章第四部分重点阐述了对公司清算责任分配的一些设想。文章首先分析了公司清算责任、非公司清算责任以及非破产清算阶段的非公司清算责任等几个相关概念，然后重点讨论了非公司清算责任的分配问题，文章认为在公司以外，参与公司清算的清算组及其成员、董事、股东、有关主管人员以及相关直接责任人员都应该是保障公司利害关系人利益的义务人，法律应该赋予他们相应的责任。同时根据相关主体的不同特点，文章建议采取不同的对策和措施。文章第五部分是关于如何完善我国公司清算责任制度的思考。首先笔者以社会责任本位为基点，依据法律规定，论述了在公司清算过程中利益容易受到
[Abstract]:The company is a collection of various social interests. Our company law pays more attention to the access and organization of the company, and there are very few relevant regulations on the dissolution and termination of the company, resulting in the company either not liquidating after dissolution, or the liquidation is not standardized. In this context, it is necessary to further improve the legal provisions on the liquidation of the company in order to establish fairness. A system of liquidation liability that is efficient and conducive to balancing the interests of all parties. In the first part of the article, the author introduces the author's understanding of the non-bankruptcy liquidation liability of the company by reflecting on the concept of the non-bankruptcy liquidation liability of a scholar. And the author puts forward the standard of establishing the liability of non-bankruptcy liquidation of the company: that is, whether the smooth conduct of the liquidation of the company will cause prejudice, The author thinks that the concept of non-bankruptcy liquidation liability of the company should be expressed as: the liability of non-bankruptcy liquidation refers to the violation of the relevant laws and regulations of the liquidation of the company. It is the legal liability that should be borne by the actor due to the obstruction of the non-bankruptcy liquidation process of the company, which lays the foundation for the whole article. The second part of the article discusses the legal basis of corporate liquidation liability system, from the perspective of jurisprudence, the corporate liquidation liability system should reflect fairness. Efficiency and transaction security: from the angle of civil and commercial law, this paper probes into the reasonableness of letting the liquidation subject outside the company bear the liquidation responsibility in the non-bankruptcy liquidation of the company, and tries to widen the scope of the liquidation liability bearing subject. The third part of the article first introduced the western developed countries and our country current law about the company liquidation liability system stipulation, through the domestic and foreign correlation law comparison, the article pointed out the Chinese company law regarding the liquidation responsibility stipulation flaw. Then it introduces the judicial practice of corporate liquidation liability in our country, and discusses the urgency and necessity of perfecting the liability system of non-bankruptcy liquidation in our country's current corporate liquidation practice. The article 4th focuses on some ideas about the distribution of corporate liquidation liability. Firstly, this paper analyzes several related concepts, such as corporate liquidation liability, non-corporate liquidation liability and non-corporate liquidation liability in the non-bankruptcy liquidation phase. Then, the paper focuses on the distribution of non-corporate liquidation liability. The paper holds that outside the company, the liquidation group and its members, directors and shareholders are involved in the liquidation of the company. The relevant persons in charge and the persons directly responsible should be the obligors to protect the interests of the interested parties of the company, and the law should assign them corresponding responsibilities. At the same time, according to the different characteristics of the relevant subjects, Different countermeasures and measures are suggested. The article 5th part is about how to perfect our country company liquidation responsibility system. Firstly, based on the social responsibility standard, according to the law, the author discusses how to get the benefit easily in the process of company liquidation
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91

【引证文献】