摘要
目前,我国《公司法》对公司解散后清算制度之规定高度概括,造成司法实践中公司的清算处于虽有立法但不完善且难以操作的状态,以致公司解散时不能有效清算,严重损害了公司债权人和股东的利益,严重影响了公司法人制度的积极意义,损害了公司运行、尤其退出的正常秩序。因此,全面健全公司清算法律制度乃司法体制改革必要。文章立足实际对公司非破产清算制度存在之缺陷进行分析,并就如何完善公司非破产清算制度提出见解。
At present,the ＂Company Law＂ makes a generalization of the clearing system. In practice, there is law for clearing but lack of feasibility so that when company dissolution happen the property can not by cleared in time. The loaners and stock holders＇ interests have been negatively affected. Therefore perfecting the company clearing system is the necessity of judicial reform. Based on the analysis of the deficiency of the company non-bankruptcy clearing system, the paper proposed solutions.
出处
《哈尔滨学院学报》
2007年第8期52-56,共5页
Journal of Harbin University
关键词
非破产清算
清算组
清算主体
non-bankruptcy clearing
clearing group
clearing subjects
