论法人之清算义务人及其清算责任——从《公司法》的视角谈《民法总则》第70条  

On the Liquidation Obligor of a Legal Person and Its Liquidation Liabilities——Reviewing the Article 70 of the General Provisions of Civil Lawfrom the Viewpoint of Company Law

作　　者：陈政[1] 

机构地区：[1]河南工业大学法学院,河南郑州450001

出　　处：《信阳师范学院学报（哲学社会科学版）》2018年第2期58-62,90,共6页Journal of Xinyang Normal University(Philosophy and Social Sciences Edition)

基　　金：河南省政府决策研究招标课题(2016B119);国家社科基金项目(13BFX098);河南工业大学高层次人才科研基金项目(2014SBS006)

摘　　要：《民法总则》第70条首次在民商事一般法的层面上规定了法人解散之清算义务人及其清算责任。在《公司法》对公司清算义务人没有明确规定的情形下,《公司法解释(二)》第18条至第20条在实质意义上规定了公司清算义务人及其责任,却与《民法总则》第70条不一致,有违反上位法之嫌。但是该司法解释并未明确提出清算义务人概念,其所谓清算义务人责任的相关规定并非全部依据清算义务人之法理而做出,可以继续有效适用,亦可迎合《民法总则》第70条的规定而进行适当修改后继续适用。The Article 70 of the General Provisions of Civil Law provides firstly the liquidation obligor of a legal person and its liquidation liabilities.Because there aren't any provisions about the liquidation obligor in the Company Law,the articles 18-20 of the Judicial Interpretation Section II on the Company Law provide actually the liquidation obligor of a legal person and its liquidation liabilities.But they aren't in keeping with the Article 70 of the General Provisions of Civil Law and so lead to the suspicion of the violation of superior law.The Judicial Interpretation Section II on the Company Law doesn't provide the concept of the liquidation obligor and its provisions of so-called liquidation liabilities of the liquidation obligor aren't based on the legal principles of liquidation obligor.So these articles can remain in force,and also be modified properly to remain valid according to the Article 70 of the General Provisions of Civil Law.

关 键 词：清算义务人 《民法总则》 《公司法》 清算责任 

分 类 号：D923.1[政治法律—民商法学]