公司清算法律制度研究-民商法专业论文.docx

I I 中 文 摘 要 公司清算制度是公司法律制度中的重要组成部分，作为公司法人格存续的 最后阶段，能否使清算活动有序安全、公平有效的进行，对于保护股东、债权 人和利益相关人之权益，对于公司能否顺利退出市场竞争，对于维持市场经济 秩序的流畅都有着十分重要的意义。我国《公司法》于 2005 年进行了一次规模 较大的修订，从 2006 年 1 月 1 日起正式实施，随后，公司法司法解释（一）、 （二）也相继颁布实施，并且公司法司法解释（二）中绝大多数条款都是对公 司清算的法律规制，应该说我国公司清算制度方面的规定较之以前有了很大程 度上的完善。但是，和世界主要法治国家(地区)相比差距却依然明显，因为很 多规定都是一些原则性的规定，缺乏明确性和可操作性，从某种意义上说，我 国公司清算立法亟待完善。 正是基于这一背景，本文以追求公平正义、利益平衡、社会秩序为出发点， 以公司清算法律制度的基本理论为基础，结合国外先进立法例，具体分析我国 公司清算制度的现状与不足，从完善我国公司立法的角度，对我国公司清算的 清算人制度、公司清算程序的完善，特别清算制度的建立，以及公司清算监督 机制的完善提出几点思考。 关键词：公司清算 清算人 清算程序 II II Abstract Corporate liquidation is the companys legal system, an important component, as the Company Law the final stage of the survival of personality, can make an orderly liquidation activities, safe, fair and efficient conduct, for the protection of shareholders, creditors and stakeholders of the rights and interests of the company smooth out of the market competition, and for maintaining the market economic order flow are of great significance. Chinas Company Law in 2005, conducted a large-scale revision, from January 1, 2006 officially take effect, then, company law and judicial interpretation of (a), (b) also successively promulgated and implemented, and the Company Law of justice explanation (2) in terms of both the vast majority of the companys liquidation of the legal regulation, we should say that my companys requirements in respect of liquidation of the system has been largely perfect than before. However, the rule of law, and the worlds major countries (regions) compared to the gap is still significant, because many provisions are some of the provisions in principle, the lack of clarity and operability, in a sense, our companys liquidation legislation needs improvement. It is based on this background, this article in pursuit of fairness and justice, the balance of interests and social order as a starting point, the company liquidation of the legal systems basic theory, combining advanced enactment of legislation, a detailed analysis of