我国特别清算法律制度构建之思考.pdfVIP

要 据《经济师》权威调查数据表明，我国企业的平均寿命只有四年。市场经济 条件下，企业清算是一种经常性的经济行为。作为保护债权人、股东及其他利害 关系人的最后一道防线，清算制度有着极其重要的作用。然而，我国目前公 清 算立法，与国外相比有很大差距。我国现行公 清算立法虽然规定了普通清算程 序和破产清算程序，但内容的高度概括性、债权人意思难以表达、缺少法院监督、 程序耗时费力，严重损害债权人、股东及公 其他利害关系人的利益，使得立法 机关良好的意图落空。 日本、我国台湾地区公司法中的特别清算程序给予了我们很大的启示。特别 清算制度是指公司普通清算发生显著障碍时，或公司负债超过资产有不实之嫌时， 由法院依职权命令公司开始特别清算的制度。特别清算制度兼具普通清算和破产 清算两者的优点，可以达到保护债权人的利益、提高清算效 的目的。 基于上述考虑，笔者提出了构建我国特别清算制度的设想。我国应当确定特 别清算程序，并结合中国实情，在特别清算的适用范围、启动、管辖与受理、特 别清算组、债权人会议和其他意思机关、债权清偿协定、法院监督、程序终结等 方面建立出建议。 【关键词】特别清算 公 清算 破产 1 Abstract According to the authoritative data surveyed by Economist,it shows that the average life expectancy of Chinese enterprises is only four years. Especially now, when the financial crisis has not been improved fundamentally,corporation liquidation has already become a regular economic behavior. As the last line of defense to protect creditors, shareholders and other interested persons,the system of liquidation plays an extremely important role. However, there is great disparity between our country and foreign countries about the legislation of the system of coporation liquidation. In our country , there has legislated and stipulated the procedure of ordinary liquidation and the procedure of bankruptcy liquidation in the current law of coperation liquidation.But there are some shortcomings which harm seriously interests of creditors,the shareholders and other interested persons,such as the specific generality of content,the difficulty of expressing of creditors meaning , the lack of court supervision, and the time consuming and strenuous procedure. Even the good intention of legislature will be unable to realize. The special liquidation procedure of corporation law in Japan and Taiwan region of China g