【作者】 简丽蓉；

【导师】 朱炎生；

【作者基本信息】 厦门大学 ， 法律， 2008， 硕士

【摘要】 随着社会的进步和经济的发展,公司已成为我国经济生活中的重要主体,涉及公司的纠纷也日益增多。尽管我国有关公司规制的法律规范日趋完备,但仍有规定比较原则、操作性不强等不足。尤其在公司非破产清算方面的法律规定,更是少之又少,且由于我国《公司法》产生时市场经济不完善的时代背景,决定了其自身存在无法避免的缺陷。正如人的出生和死亡一样,公司也有设立和终止。公司的终止是个复杂的法律程序。依据公司法的理论,清算是公司终止的必经程序,公司除因合并或者分立原因引起的终止外,一律必须经过清算。破产清算有专门的破产清算程序(本文不作探讨),其他原因引起的终止则必须经过非破产清算程序,清算程序与债权人的债权能否得到清偿,公司股东享有的股东权益能否得到实现密切相关。与国外相比,我国公司非破产清算立法显得粗糙,清算制度上的缺陷在实践中造成了诸多不便。笔者试图在比较国内外公司非破产清算制度的基础上,分析我国公司非破产清算现状,究其弊端设想从几方面:一明确规定公司非破产清算的主体;二设立限时清算制度的构想;三建立完善的清算人制度;四建立严格的非破产清算责任体系;五在公司清算程序中引入法人人格否认和侵犯债权理论制度,强化对公司债权人、股东利益的保护;六建立完善的特别清算制度;七是建立完善的公司非破产清算监督体系来探讨完善该项制度,以求能对解决审判实践中的公司非破产清算问题起到一定的帮助作用,实现公司的正当退市和良性发展。更多还原

【Abstract】 With social progress and economic development, company has become China’s important entity in economic life. The dispute relating to companies are also on the rise. Although China has seen a gradual improvement and perfection of company regulations, there remain some deficiencies, such as the too principled provisions and difficulty to put in practice. In particular, with regard to non-bankruptcy liquidation, relevant regulation turns out to be extremely rare, plus the incomplete market economy system when the "Company Law" was released, all of this has determined its own inevitable existence of the defects. Similar to human being’s birth and death, companies should also experience the process of set-up and termination. The termination is a complex process. According to the theory of Company Law, liquidation is an indispensable procedure for company termination. All of the termination must face this procedure except for the same situation caused by merger or separation of the company. Special procedures are stipulated in bankruptcy liquidation (not included in my discussion), terminations due to other causes must face the NBL proceeding, which has a serious impact on the interest of creditors and shareholders. Compared with foreign countries, China’s NBL legislation remains rough; the deficiencies existing in clearing system created a lot of inconvenience in practice. The author intended to draw comparison between domestic and foreign companies in non-bankruptcy liquidation system. Based on that comparison, great attention will be paid to the analysis of the status quo of NBL in China, as well as the study about its drawbacks in several aspects: 1) a clearly defined non-bankruptcy liquidation subject ;2) the establishment of time-limited system; 3) establish a sound system of the liquidator; 4) establishment of a strict responsibility system; 5) the introduction of Corporate veil and claims of violations system in order to strengthen the protection of the interests of company creditors;6) the establishment of a complete liquidation system; 7) the establishment of a complete supervision system that would help perfect the entire system so as to play an necessary role in solving the NBL disputes in legal practice, which could eventually facilitate company’s normal withdrawal from market and Healthy development更多还原