企业法人非破产清算问题研究

【作者】 马秀群；

【导师】 张秀全；

【作者基本信息】 郑州大学 ， 民商法学， 2004， 硕士

【副题名】以债权人和中小股东利益保护为中心

【摘要】 非破产清算是指处理因破产、合并或分立原因以外解散的企业法人的各项未了事务，结束以其为中心的一切法律关系，最终消灭企业法人人格的程序。非破产清算发生的原因是解散。企业法人解散后应当进行清算，不经清算，企业法人人格不得消灭。在形式上，清算的直接目的是终止企业法人的法律人格，在实质上，清算的目的应是对债权人利益、股东利益和社会经济秩序的保护。本文共分为四个部分。 第一部分为非破产清算的实践及其理论困惑。在非破产清算的实践中，大量存在着损害债权人等利害关系人利益的现象，如企业法人解散而不进行清算，或虽进行清算，但不按时开始也不依法终结；在清算中隐匿财产。在非破产清算的司法实践中，法官对企业法人消灭的标准，吊销营业执照、依法撤销、注销登记的法律后果，未组成清算组时，应由谁承担清算义务等理论问题存在困惑，各自认识不一作法不同。这一现象不仅造成了司法不严肃，更重要的是不利于保护债权人和中小股东。 第二部分为清算法人的法律地位。企业法人解散后，进入清算阶段。在清算阶段的法人称为清算法人。清算法人是不是民事主体，关涉到对债权人和中小股东如何进行救济的问题。文章分析了各种学说、最高人民法院的思路以及审判实践中的作法后，认为清算法人与原法人并没有本质的区别。清算法人仍具有法人人格，可以以自己的名义从事民事活动和民事诉讼活动。所以，在理论上，清算法人的法律地位应采“同一格”说。 第三部分为清算人的法律规制。清算人是承担清算事务并充任清算机关担当者的自然人。清算人是清算法人的委托人，又是清算法人的代表人。针对实践中出现的无人清算和无人应诉的问题。文章分析了其原因，并从比较法的角度，研究了清算人的资格、选任规则、职权、义务违反以及其责任承担。 第四部分为企业法人非破产清算中债权人和中小股东的程序保障。对债权人和股东法律救济途径有二：一是民事诉讼，二是非破产清算。对于民事诉讼而言，首要解决的问题是确定承担民事责任的主体和确立诉讼的主体。民事责任是民事主体享有权利和承担义务的保障，也是确立诉讼主体的实体法依据。文章以主体为类别，探讨对企业法人解散后的责任体系。如企业法人解散后的债务原则有原企业法人承担;清算人不履行清算义务应承担清算责任，不履行清算义务导致资产流失的应承担侵权责任;股东原则以出资为限承担有限责任，当其滥用法人人格、否认法人人格，由股东对债权人承担无限责任等。在诉讼主体的确立上，原则以解散的企业法为诉讼主体，同时也无兼顾相关主体作为共同被告的情况，以利于裁判结果的执行。非破产清算程序是了结以解散的企业法人为中心的法律关系使该法人归于消灭的程序。其分为普通清算程序和特别清算程序，但二者都是以保护债权人利益为中心同时兼顾对中小股东权益的保护。前者通过清算规则的执行，债权申报，清算人责任的承担等来实现清算的目的，后者通过法院的介入，设立检查人、监理人、债权人会议和债权协定等制度，实现对债权人的法律保护，这是未来我国立法中应予增设的制度。更多还原

【Abstract】 Non-bankruptcy liquidation refers to procedures that dispose various unfinished affairs of the dissolved enterprise (beyond the reasons of bankruptcy ,merger or division ),terminate all legal relations centered on it and finally bring the enterprise legal persona to an end .Non-bankruptcy liquidation results from dissolution .After liquidation ,the enterprise should be liquidated .Other wise ,the enterprise legal persona shall not expire ,The direct aim of liquidation ,in its form ,is to terminate the enterprise legal persona ,However in effect ,its aim should be protection of creditor’s interests shareholder’s interests and social-economic order ,This dissertation falls into four parts .Part I, is about the practice and theory perplexity in non-bankruptcy liquidation. In practice ,the interests of creditors and relevant parties are frequently injured in this procedure ,For instance ,liquidation isn’t carried out after liquidation or ,in spite of liquidation ,the commencing terminating don’s abide by laws ,or property is concealed in liquidation ,In Judicial practice judges are perplexed about such theory problems as the criteria of expiration of enterprise legal persona ,the legal result of revocation of business ,license and cancellation of registration ,Who should bent liquidation obligation if liquidation panel failed to be formed .They have different understandings and doings ,This phenomena not only caused the unserious ness of judicial ,but more importantly ,it is not beneficial to the protection of creditor’s and mid-small shareholders.Part II ,is about the legal status of liquidation legal person ,After dissolution ,the enterprise legal persona is called liquidation legal person ,Whether it is civil subject or not does matter to legal remedies to creditors and mid-small shareholders .After analysis of various doctrines ,the viewpoints of the Supreme Court and trial practices ,this dissertation argues that there are no essential differences between liquidation legal person and the previous one .The liquidation legal person still possesses legal persona ,can conduct civil activities and civil litigation activities in its own name ,Therefore ,the doctrine of the same legal persona ,should be adopted concerning the legal status of liquidation legal person.Part III, is about legal regulation of liquidator .The liquidator is the natural person who bears ,the duty of liquidator and acts as the organ of enterprise ,The liquidator is the commission and the legal representative of enterprise .aim to the problems about no one to liquidate enterprise in the practice and no person to takepart in legation ,The dissertation analyzed its’ reasons and research the qualification, option rules power ,obligations and the undertaking of responsibility of liquidator from the perspective of comparative law.Part IV is about the procedural safeguard for creditors and mid-small shareholders in non-bankruptcy liquidation of enterprise legal person. There are tow ?approaches to legal remedy for creditors. One is civil litigation; the other is non-bankruptcy liquidation. The first problem to be solved is the establishment of subjects undertaking responsibility and the subjects in litigation civil liability is not only safeguard of civil subjects that enjoy rights and assume obligations but also the entity law bases while confirming action subjects .With subjects as standards ,this dissertation discusses the liability system after an enterprise’s dissolution ,for example ..generally ,the debts should be borne by the previous enterprise after its dissolution .When the liquidator failed to fulfill liquidation obligations .,it should bear liquidation obligations ,it should bear liquidation liability ,Also It should tort liability when it failed to fulfill liquidation obligation and thus caused the loss of assets ,shareholders should generally ,bear limited liability to the extent of their respective capital contributions ,When shareholders abuse the cooperate persona ,disregard of the corporate entity will be made and shareho更多还原