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出 处:《辽宁师范大学学报(社会科学版)》2015年第3期316-320,共5页Journal of Liaoning Normal University(Social Science Edition)
基 金:国家社会科学基金青年项目(10CFX079)
摘 要:自2008年爆发全球金融危机以来,世界经济尚未走出低迷状态。大量在中国境内投资的外资企业,由于追求资本利润的最大化,近年来陆续采取"半夜出逃"的非正常方式撤离中国,出现了外资企业不履行法定清算程序、拖欠职工工资、规避国家税务监管,以及欠缴供货商货款等社会问题。根据法律责任的类型划分,从民事、行政、刑事三个方面,探究外资非正常撤离引发的一系列法律责任问题。防范外资非正常撤离,应当完善外资非正常撤离的法律责任体系,包括完善民事责任,规范行政责任,优化刑事责任,构建外资从进入到退出的有效机制,保障我国社会主义市场经济的健康有序发展。Since the outbreak of the global financial crisis in 2008, the world economy remains depressed. In their pursuit of the maximum capital profits, a large number of foreign capital enterprises which invest in China,start to take an unusual way called "escape at midnight" to withdraw from China in recent years. Some social problems have emerged, such as foreign capital enterprises fail to perform legal clearing opera- tions, hold back workers' salaries, avoid national tax regulations and arrears the suppliers' payment. Ac- cording to the classification of legal liability. This thesis explores a series of legal liability issues caused by the abnormal withdrawal of foreign capital from three aspects:civil, administrative and criminal. The sys- tem of legal liability about the abnormal withdrawal of foreign capital should be improved to avoid its with- drawing by improving civil liability, standardizing administrative liability, optimizing criminal liability and establishing an effective mechanism regarding foreign capital enterprises from entry to withdrawal to en- sure our country's socialist market economy to develop healthily and orderly.
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