公司非破产清算:清算人对债权人的民事责任  

A study on civil liability of non-bankruptcy liquidation on creditors

作　　者：刘文[1] 

机构地区：[1]西南财经大学法学院

出　　处：《财经科学》2008年第8期90-95,共6页Finance & Economics

摘　　要：作为公司非破产清算中重要的责任主体,清算人违反对债权人的清算义务应承担相应的民事责任。本文通过分析指出,清算人对债权人承担民事责任的性质为特别法定责任,清算人承担民事责任应以故意或过失为主观认定标准,清算人的赔偿范围应限定于清算人不履行清算义务或违法清算而致公司财产流失、贬值的部分,对清算人承担赔偿责任应适用举证责任倒置原则,并提出了完善我国清算人对债权人承担民事责任的立法建议。Liquidator, as the principal of important responsibility in non- bankruptcy liquidation in company, should bear relevant civil liability in the violation of the settlement obligations to creditors. By analysis, the author points out that it＇ s the special statutory responsibility for the liquidator to owe civil liability to creditors. Liquidator should bear civil liability for intent or negligence as the subjective standards, and the liquidator of compensation should be limited to the liquidator＇ s liquidation obligations or failure to perform a result of company liquidation illegal property loss, depreciation of the part. Liquidator of liability should apply the principle of inversion of the burden of proof, and then make legislative proposals for the perfection of civil liabilities of creditors to liquidator.

关 键 词：清算人 债权人 特别法定责任 

分 类 号：D922.29[政治法律—经济法学]