公司解散清算法律制度分析-民商法学专业论文.docx

摘 要 长期以来，我国公司解散清算法律制度因先天不足而弊端日显。立法不完善 导致权利救济严重缺失，既造成被解散公司企业法人的债权人的合法权益极难得 到法律有效的保障，又使相关部门在适用该制度管理和审判过程中处于有法难依 或无法可依的尴尬境地。公司解散清算法律制度实施的社会效果极差，改革势在 必行，迫在眉睫。 本文对公司解散清算法律制度进行法学分析的基础之上，通过对该项制度在 司法实践中的适用情况，审判模式和执行效果的调研和反思，认为现行公司解散 清算法律制度主要存在四个方面的问题：一是公司清算人制度不合理；二是对拒 不履行公司清算义务的行为缺乏相应的法律责任规范；三是没有确定公司清算的 期限；四是特别清算程序完全缺失。这些问题长期困绕着该制度在司法实践中顺 利实施，公司退出市场的现状令人堪忧。笔者通过理性思考，借鉴国外先进理念 和实践中的成功经验，大胆地提出了“拟制侵权行为”理论，并提出了整套相对 完善的解决方案，即完善公司清算人选任制度，明确其权利义务，规范公司解散 清算的期限及其拒不履行清算责任的法律后果。此外还应建立特别清算制度，更 有力地保护债权人的合法权益，使我国公司解散清算制度成为一项全面的、可行 的、高效的法律制度。 关键词：解散清算 特别清算制度 清算人制度 I Abstract The drawbacks of law system of company’s dissolving liquidation in our country are turning more serious for its congenital defect over a long period of time. The critical shortage of right relief leaded by the imperfection of legislation causes the legal right of creditor of the dissolved company can not be protected by law effectively, and also results in the embarrassment when related department applying this system to management and trial. It is necessary to reform for its poor effect imminently. Based on the law analysis of company’s dissolving liquidation, rethink it in the judicial practice, the trial pattern and the effect of execution, the author considers that there are four problems in this system: first, the unreasonable liquidator stipulations; second, the lack of responsibility when liquidator refuses to fulfil obligations; third, the uncertain deadline of liquidation; fourth, the complete hiatus of special rules of liquidator. Those problems hinder the successful implement of liquidation system and the status that company quitting the market is worrying. Based on the rational deliberation, the author uses the experience and idea of other countries for reference, advances a new theory which is “imitate infringement act”, and puts forward a rather consummate scheme, that is improving the system of choosing and appointing liquidator , explicating their right and duty, standardizing the dead