论有限责任公司被吊销营业执照后股东的清算责任
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摘要
股东的清算责任制度是与市场经济的主体——公司密切相关的一项重要法律制度。但是,我国的股东清算责任制度非常不完善,不适应当前市场经济发展的实际需要,在我国的相关立法中股东清算责任规定不明确,法律适用不一致,法律学术界有关股东清算责任的观点也存在分歧。
本文采用比较研究的方法对有限责任公司被吊销营业执照后股东清算责任问题进行了较为系统的探讨,试图抛砖引玉,引起大家对这一问题的重视,促进问题尽快解决。
首先,作者对公司清算的概念及意义进行描述,进而引出股东的清算义务,股东不履行清算义务时,应对公司承担清算责任。
其次,本文对股东的清算责任进行了较为系统的阐述,分析的清算责任的性质及其构成,并对清算责任的承担进行了区分。同时,对公司人格否定制度与股东的清算责任竞合情况也进行了论证。
最后,文章对我国现行的股东清算责任规定存在的不足进行了剖析,根据我国的基本国情和市场经济发展状况,借鉴国外的立法,提出了具体的立法设想。
本文最为突出的特点是:
㈠本文对股东不履行清算义务的现状进了深入剖析,试图探究其产生的原因,从而在制度上予以革新。
㈡本文对股东不履行清算义务而承担清算责任的性质、构成要件、责任承担方式进行详尽论述,对不同学说进行了分析,力求得出比较科学的结论。
㈢本文对吊销营业执照时公司违法行为由股东承担责任问题进行了分析,对股东承担的民事责任按违法行为情形的不同分别论述,以确定股东应负的清算责任。
㈣本文以促进我国相关立法和司法实践为目的,在对股东清算责任进行理论研究和实证考察的基础上,重点剖析了我国现行股东清算责任制度的不足,提出了具体的立法建议。
Shareholder liquidation responsibility is an important legal system, which is closely related to the mainstay of market economy, company. However, shareholders liquidation responsibility in China is not perfect, which is not suited to the actual needs from the current development of the market economy. In China, it is not clear that the legislation in the relevant provisions of the shareholders liquidation responsibility. The law application is inconsistent. There are differences in legal academic field about liquidation responsibility.
In this thesis, the shareholders liquidation responsibilities are studied systematically after the business license of the limited liability companies were revoked by using the method of comparative study. The author hopes that this question could be cared to promote the issue resolved as soon as possibly.
First, the concept and significance of the company liquidation are described, which leads to the settlement obligations of shareholders. If the shareholders would not fulfill the settlement obligations, they should have to undertake the responsibility for liquidation to the company.
Secondly, the liquidation responsibility of the shareholders is discussed in details. The nature and composition of responsibility of liquidation is analyzed and the sustainability of liquidation personality is distinguished. At the same time, the company personality denied system and the liquidation responsibility of shareholders are also studied.
Finally, the shortcomings in shareholders liquidation responsibility in China are discussed deeply. According to our basic national conditions and the development of the market economy status, referring to foreign legislation, the specific legislation envisaged is put forward in the thesis.
The most prominent feature of this thesis is:
(I) The status that the shareholders would not fulfill the obligations of liquidation is analyzed deeply. In order to reform the shareholders liquidation responsibility in system, the cause is looked into.
(II) Some questions are studied in details in this thesis, such as the nature, constitute elements and accountability manner of that shareholders would not fulfill their obligations under liquidation responsibility. The different theories were analyzed so that the conclusions of the thesis are scientific.
(III) In order to ensure the liquidation responsibility which the shareholders should undertake, the civil liabilities undertaken by the shareholders are elaborated respectively according to the different kind of illegal activities.
(IV) The purpose of this thesis is to promote relative legislation and judicial practice. On the basis of theoretical research and empirical study in shareholders liquidation responsibility, the shortcomings of current shareholders liquidations responsibility in China are discussed and specific legislative proposals are put forward.
本文采用比较研究的方法对有限责任公司被吊销营业执照后股东清算责任问题进行了较为系统的探讨,试图抛砖引玉,引起大家对这一问题的重视,促进问题尽快解决。
首先,作者对公司清算的概念及意义进行描述,进而引出股东的清算义务,股东不履行清算义务时,应对公司承担清算责任。
其次,本文对股东的清算责任进行了较为系统的阐述,分析的清算责任的性质及其构成,并对清算责任的承担进行了区分。同时,对公司人格否定制度与股东的清算责任竞合情况也进行了论证。
最后,文章对我国现行的股东清算责任规定存在的不足进行了剖析,根据我国的基本国情和市场经济发展状况,借鉴国外的立法,提出了具体的立法设想。
本文最为突出的特点是:
㈠本文对股东不履行清算义务的现状进了深入剖析,试图探究其产生的原因,从而在制度上予以革新。
㈡本文对股东不履行清算义务而承担清算责任的性质、构成要件、责任承担方式进行详尽论述,对不同学说进行了分析,力求得出比较科学的结论。
㈢本文对吊销营业执照时公司违法行为由股东承担责任问题进行了分析,对股东承担的民事责任按违法行为情形的不同分别论述,以确定股东应负的清算责任。
㈣本文以促进我国相关立法和司法实践为目的,在对股东清算责任进行理论研究和实证考察的基础上,重点剖析了我国现行股东清算责任制度的不足,提出了具体的立法建议。
Shareholder liquidation responsibility is an important legal system, which is closely related to the mainstay of market economy, company. However, shareholders liquidation responsibility in China is not perfect, which is not suited to the actual needs from the current development of the market economy. In China, it is not clear that the legislation in the relevant provisions of the shareholders liquidation responsibility. The law application is inconsistent. There are differences in legal academic field about liquidation responsibility.
In this thesis, the shareholders liquidation responsibilities are studied systematically after the business license of the limited liability companies were revoked by using the method of comparative study. The author hopes that this question could be cared to promote the issue resolved as soon as possibly.
First, the concept and significance of the company liquidation are described, which leads to the settlement obligations of shareholders. If the shareholders would not fulfill the settlement obligations, they should have to undertake the responsibility for liquidation to the company.
Secondly, the liquidation responsibility of the shareholders is discussed in details. The nature and composition of responsibility of liquidation is analyzed and the sustainability of liquidation personality is distinguished. At the same time, the company personality denied system and the liquidation responsibility of shareholders are also studied.
Finally, the shortcomings in shareholders liquidation responsibility in China are discussed deeply. According to our basic national conditions and the development of the market economy status, referring to foreign legislation, the specific legislation envisaged is put forward in the thesis.
The most prominent feature of this thesis is:
(I) The status that the shareholders would not fulfill the obligations of liquidation is analyzed deeply. In order to reform the shareholders liquidation responsibility in system, the cause is looked into.
(II) Some questions are studied in details in this thesis, such as the nature, constitute elements and accountability manner of that shareholders would not fulfill their obligations under liquidation responsibility. The different theories were analyzed so that the conclusions of the thesis are scientific.
(III) In order to ensure the liquidation responsibility which the shareholders should undertake, the civil liabilities undertaken by the shareholders are elaborated respectively according to the different kind of illegal activities.
(IV) The purpose of this thesis is to promote relative legislation and judicial practice. On the basis of theoretical research and empirical study in shareholders liquidation responsibility, the shortcomings of current shareholders liquidations responsibility in China are discussed and specific legislative proposals are put forward.
引文
1赵旭东主编:《新公司法讲义》,人民法院出版社,2005 年版,第 259 页。
2孙强:“企业清算法律制度研究”,中国政法大学博士论文,2003 年 4 月。
3郭霞、卢蓬:“我国公司债权人保护制度的立法现状及其完善”,载于《经济工作》2005 年第 20 期。
4 屈迎昕、覃遵辉:“公司被撤销或吊销后股东的清算义务及法律责任”,载于《沧桑》2006 第 3 期。
5 刘铭凯、李兰花:“企业法人营业执照被吊销后的法律问题探讨”,载于《河北法学》2004 第 6 期。
6 史尚宽:《民法总论》,中国政法大学出版社,第 200 页。
7 刘伟、国鹏:“股东不履行清算义务的成因与对策”,载于 www.zdfw.cn.
8赵静:“论公司法人人格否认制度的本土化”,载于《公司法律评论》,上海人民出版社,2006 年卷。
9庞少群:“股东的清算责任”,载于 http://blog.shanghailawyer.net/userl/psq771/archives/2007/397.
10 庞少群:“股东的清算责任”,载于 http://blog.shanghailawyer.net/userl/psq771/archives/2007/397.
11施天涛:《公司法论》, 法律出版社,2005 年版。
12王利明:“论第三人侵害债权的责任”,《民商法研究(第三辑)》,法律出版社,1999 年。
13 梁慧星:《民法总论》,法律出版社,1994 版。
14 肖义方:“论有限责任公司股东的清算责任”,载于 http://blogs.66law.cn/users/gthinker/1,1562.aspx.
15史尚宽著:《债法总论》,中国政法大学版社,第 673 页。
16 王利明:《民商法理论与实践》,吉林人民出版社,1996 年版,第 544 页。
17 马强:《公司被吊销营业执照与公司人格否认》,载于中国论文下载中心。
18肖义方:“论有限责任公司股东的清算责任”,载于 http://blogs.66law.cn/users/gthinker/1,1562.aspx.
19 齐奇主编:《公司法疑难问题解析》,法律出版社,第 132 页。
20 卢伟:“论第三人侵害债权”,李大元主编《民商法论文精粹》,中国法制出版社,第 219 页。
21 丁巧仁主编:《公司法案件判解研究》,人民法院出版社,第 481 页。
22韩长印、楼孝海:“建立公司法定清算人制度”,载于《法学》2005 年第 8 期。
23 徐久生译:《德意志联邦共和国刑法典》,中国政法大学出版社,1991 年版,第 162-163 页。
[1] 赵旭东主编,《新公司法讲义》,人民法院出版社,2005 年版。
[2] 孙强著,“企业清算法律制度研究”,中国政法大学博士论文,2003 年 4 月。
[3] 郭霞、卢蓬,“我国公司债权人保护制度的立法现状及其完善”,载于《经济工作》2005 年第 20 期。
[4] 屈迎昕、覃遵辉,“公司被撤销或吊销后股东的清算义务及法律责任”,载于《沧桑》2006 第 3 期。
[5] 刘铭凯、李兰花,“企业法人营业执照被吊销后的法律问题探讨”,《河北法学》2004 第 6 期。
[6] 施天涛,《公司法论》, 法律出版社,2005 年版。
[7]王利明,“论第三人侵害债权的责任”,《民商法研究(第三辑)》,法律出版社,1999 年版。
[8] 梁慧星,《民法总论》,法律出版社,1994 年版。
[9] 史尚宽,《民法总论》,中国政法大学出版社,2000 年版。
[10] 卢伟,“论第三人侵害债权”,李大元主编《民商法论文精粹》,中国法制出版社。
[11] 丁巧仁主编,《公司法案件判解研究》,人民法院出版社。
[12] 齐奇主编,《公司法疑难问题解析》,法律出版社,2006 年版。
[13]韩长印、楼孝海,“建立公司法定清算人制度”,载于《法学》2005 年第 8期。
[14]江平、李国光,《最新公司法案例评析》,人民法院出版社,2006 年 2 月版。
[15]蔡福华,《公司解散的法律责任》,人民法院出版社,2005 年 6 月版。
[16] 王利明,《民商法理论与实践》,吉林人民出版社,1996 年版。
2孙强:“企业清算法律制度研究”,中国政法大学博士论文,2003 年 4 月。
3郭霞、卢蓬:“我国公司债权人保护制度的立法现状及其完善”,载于《经济工作》2005 年第 20 期。
4 屈迎昕、覃遵辉:“公司被撤销或吊销后股东的清算义务及法律责任”,载于《沧桑》2006 第 3 期。
5 刘铭凯、李兰花:“企业法人营业执照被吊销后的法律问题探讨”,载于《河北法学》2004 第 6 期。
6 史尚宽:《民法总论》,中国政法大学出版社,第 200 页。
7 刘伟、国鹏:“股东不履行清算义务的成因与对策”,载于 www.zdfw.cn.
8赵静:“论公司法人人格否认制度的本土化”,载于《公司法律评论》,上海人民出版社,2006 年卷。
9庞少群:“股东的清算责任”,载于 http://blog.shanghailawyer.net/userl/psq771/archives/2007/397.
10 庞少群:“股东的清算责任”,载于 http://blog.shanghailawyer.net/userl/psq771/archives/2007/397.
11施天涛:《公司法论》, 法律出版社,2005 年版。
12王利明:“论第三人侵害债权的责任”,《民商法研究(第三辑)》,法律出版社,1999 年。
13 梁慧星:《民法总论》,法律出版社,1994 版。
14 肖义方:“论有限责任公司股东的清算责任”,载于 http://blogs.66law.cn/users/gthinker/1,1562.aspx.
15史尚宽著:《债法总论》,中国政法大学版社,第 673 页。
16 王利明:《民商法理论与实践》,吉林人民出版社,1996 年版,第 544 页。
17 马强:《公司被吊销营业执照与公司人格否认》,载于中国论文下载中心。
18肖义方:“论有限责任公司股东的清算责任”,载于 http://blogs.66law.cn/users/gthinker/1,1562.aspx.
19 齐奇主编:《公司法疑难问题解析》,法律出版社,第 132 页。
20 卢伟:“论第三人侵害债权”,李大元主编《民商法论文精粹》,中国法制出版社,第 219 页。
21 丁巧仁主编:《公司法案件判解研究》,人民法院出版社,第 481 页。
22韩长印、楼孝海:“建立公司法定清算人制度”,载于《法学》2005 年第 8 期。
23 徐久生译:《德意志联邦共和国刑法典》,中国政法大学出版社,1991 年版,第 162-163 页。
[1] 赵旭东主编,《新公司法讲义》,人民法院出版社,2005 年版。
[2] 孙强著,“企业清算法律制度研究”,中国政法大学博士论文,2003 年 4 月。
[3] 郭霞、卢蓬,“我国公司债权人保护制度的立法现状及其完善”,载于《经济工作》2005 年第 20 期。
[4] 屈迎昕、覃遵辉,“公司被撤销或吊销后股东的清算义务及法律责任”,载于《沧桑》2006 第 3 期。
[5] 刘铭凯、李兰花,“企业法人营业执照被吊销后的法律问题探讨”,《河北法学》2004 第 6 期。
[6] 施天涛,《公司法论》, 法律出版社,2005 年版。
[7]王利明,“论第三人侵害债权的责任”,《民商法研究(第三辑)》,法律出版社,1999 年版。
[8] 梁慧星,《民法总论》,法律出版社,1994 年版。
[9] 史尚宽,《民法总论》,中国政法大学出版社,2000 年版。
[10] 卢伟,“论第三人侵害债权”,李大元主编《民商法论文精粹》,中国法制出版社。
[11] 丁巧仁主编,《公司法案件判解研究》,人民法院出版社。
[12] 齐奇主编,《公司法疑难问题解析》,法律出版社,2006 年版。
[13]韩长印、楼孝海,“建立公司法定清算人制度”,载于《法学》2005 年第 8期。
[14]江平、李国光,《最新公司法案例评析》,人民法院出版社,2006 年 2 月版。
[15]蔡福华,《公司解散的法律责任》,人民法院出版社,2005 年 6 月版。
[16] 王利明,《民商法理论与实践》,吉林人民出版社,1996 年版。