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作 者:滕桂艳[1]
机构地区:[1]黑龙江商业职业学院,黑龙江牡丹江157011
出 处:《华东经济管理》2007年第7期149-151,共3页East China Economic Management
摘 要:公司清算制度是公司法律制度的一项重要内容。作为公司法人资格存续的最后阶段,公司清算组肩负着维护公司债权人、公司股东等各利害关系人的利益平衡,保证社会经济秩序稳定的重任。一般情况下,公司清算包括破产清算和解散清算(非破产清算)两种。文章仅以公司解散清算为中心,试图对中外公司解散清算若干理论进行研究,并结合我国新公司法的有关规定,通过对公司清算制度的分析,全面解读这一制度,并尝试提出完善建议。Company liquidation legislation is an important content in company legal regime. As to the last period of cooperation legal personality, the group of company liquidation shoulder the heavy responsibility, which maintain legal interests of creditor, shareholders and other interested party of the cooperation, keep social economy order stable, In ordinary circumstances, Corporation Liquidation including the bankruptcy Liquidation and dissolution Liquidation (non- bankrupt Liquidation). This article only take the company dissolution Liquidation as a center, attempts to research certain theories to the Chinese and foreign company dissolution Liquidation, and unifies our country new law of corporation, through the analyze to the company liquidation, unscrambles this system comprehensively, and attempts gives the perfect comment.
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