试论我国公司清算制度的缺陷与完善  

作　　者：刘莉芬[1,2] 

机构地区：[1]华中科技大学社会学系 [2]南昌市人民检察院

出　　处：《企业经济》2012年第12期187-189,共3页Enterprise Economy

摘　　要：公司清算制度是市场经济法制体系中重要的制度之一,但是,由于目前我国公司清算法律尚存在一些缺陷,现行公司清算制度未能有效保护国家、公司员工、债权人和股东合法权益。政府行政部门有权随意撤销和关闭公司,普通清算程序与破产清算程序存在冲突,清算小组是否有资格承担民事责任存在模糊。完善我国公司清算制度,必须废除行政清算程序,规范普通清算程序与破产清算程序,并明确规定清算小组的主体身份。Company liquidation system is one of the important institutions in the market economic legal system. However, there still exist some defects in our company liquidation laws. For example, the existing company liquidation system has failed to effectively protect the legitimate rights and interests of the country, company employees, creditors and shareholders, the executive branches of governments have the right to arbitrarily revoke and close companies, there is a conflict between ordinary liqui- dation procedures and bankruptcy liquidation procedures, and it is not specified if the liquidation team are eligible to bear civil liabilities. Therefore, in order to improve our company liquidation system, it is necessary to abolish administrative liquidation procedures, normalize ordinary liquidation procedures and bankruptcy liquidation procedures, and defined the main body identities of the liquidation group.

关 键 词：公司清算制度 破产清算 清算组 缺陷 

分 类 号：D922.291.92[政治法律—经济法学]