【作者】 刘辰；

【导师】 汪振江；

【作者基本信息】 兰州大学 ， 法律， 2007， 硕士

【摘要】 现行《公司法》虽对有限责任公司的清算作了相关规定，但只是粗线条并与现实相脱节．立法的滞后造成有限责任公司债权人合法利益被严重侵害却无法获得法律救济。本文拟从有限责任公司股东清算责任这一角度，讨论有限责任公司股东所应当承担的法律义务和法律责任，提出立法建议，以期在司法实践活动中能够对公司清算工作提供一些帮助，以利于维护公司制度健康地发展，较为全面地保护债权人的合法权益，同时也较为公平地保障守法股东的权益。股份有限公司比之有限责任公司更加严格规范，因此，本文重点研究有限责任公司的股东清算责任的问题。本文分为四个部分。第一部分介绍了有限责任公司股东清算责任的基本理论。首先，分析了有限责任公司清算的情况，界定了有限责任公司股东清算责任的概念。有限责任公司股东清算责任，包含了有限责任公司股东在公司清算过程中的法定义务和违反这些法定义务应承担的法律责任。其次，阐明了明确规范有限责任公司股东清算责任的现实与法律意义。第二部分介绍了国外股东责任相关理论。对有限责任公司股东清算责任有着直接影响的理论主要是人格否认理论。在英美法系，该理论被称为“揭开公司面纱”理论，在大陆法系，该理论被称为“股东直索责任”。第三部分是对我国有限责任公司股东清算责任的立法与实践的评价。我国关于公司清算的法律体系构建正在发展之中，目前仍存在着不足之处。我国立法与实践的不足主要有：第一，清算过程中的相关责任主体不明确；第二，法律义务和责任模糊；第三，有限责任公司股东与公司债权人在司法清算程序中成本负担失衡；第四，对于清算责任的司法处理不统一。第四部分提出了完善我国有限责任公司股东清算责任的建议。本文认为，针对我国立法与实践的不足，完善我国有限责任公司股东清算责任的途径有三，一是确定有限责任公司股东在公司清算中的明确法律地位，使主体明晰化；二是在现有法律基础上增加有限责任公司股东清算义务的内容，使义务内容条理化；三是，规范有限责任公司股东不尽清算义务的民事法律责任体系，使责任确定化。笔者认为，尽快在《公司法》中明确规定有限责任公司股东清算责任，依法构建我国社会主义特色的有限责任公司股东清算责任体系，是在有限责任公司清算中保障有限责任公司股东和有限责任公司债权人权益的根本途径。更多还原

【Abstract】 Though, the new "The Company Law of the People’s Republic of China" has relevance regulation about liquidation of company, but only is simple. No advanced legislation has a result that the legal benefit of creditor be encroached gravely but creditor has no way to gain legal protection.The main body of the article will discuss the legal obligation and legal liabilities of shareholder in the point about the liquidation liabilities of the limited liability company shareholder, and try to bring forward a little view to find the way to solve difficult problem about the liquidation of company, to protect company system developing healthily, to protect the lawful rights of creditor, to guarantee shareholder’s rights and interests. The joint stock limited company is stricter than the limited liability company, therefore, the main body of the article priority studies the problem that liquidation liabilities of the limited liability company shareholder.This article divides into four parts.First part, this article introduces a basic theory about the liquidation liabilities of the limited liability company shareholder. First, it analyses the condition of liquidation of the limited liability company, and defines this concept about the liquidation liabilities of the limited liability company shareholder. The liquidation liabilities of the limited liability company shareholder, contains this legal obligation and the legal liabilities that shareholder should bear after violating these legal obligation. Second, it expounds the sense to standard these liquidation liabilities.Second part, this article introduces some theories of the foreigncountry about the liabilities of shareholder. A main theory is "Disregardof corporate personality" . The theory is called "Lifting or Piercingthe Corporate Veil" by the system of Anglo-American law, and is called"Durchgriff" by the civil law system.The third part is the valuation of legislation and judicial practice to our country. The deficiency about the liquidation liabilities of the limited liability company shareholder on legislation and judicial practice is: first, the main body is not definite, second, the legal obligation and legal liabilities of shareholder are not definite, the third, the cost is unbalanced between shareholder and creditor, the last, the judicial practice does not unite.The fourth part provides some suggestions to perfect the liquidation liabilities of the limited liability company shareholder in our country. To the deficiency on legislation and judicial practice, there are three way to perfect the law system: first, specify shareholder’s legal status in liquidation of company, second, increase the content about shareholder’s obligation in law, the last, set up the civil law system how to punish shareholders who escape the liquidation liabilities.Therefore, the fundamental way to guarantee the limited liability company shareholder and creditor’s rights and interests is to revise "The Company Law of the People’s Republic of China" as soon as possible, to specify the liquidation liabilities of the limited liability company shareholder, and to legally set up socialism characteristic law system of the liquidation liabilities of the limited liability company shareholder.更多还原