论有限责任公司清算义务人的界定——以我国《民法总则》第70条的适用为分析视角  

On the Definition of the Liquidation Obligor of the Limited Liability Company:on the Application of the 70^(th) Article of the General Rules of the Civil Law

作　　者：王长华 Wang Changhua

机构地区：[1]河南财经政法大学民商经济法学院,河南郑州450046

出　　处：《法学杂志》2018年第8期89-97,共9页Law Science Magazine

基　　金：国家社会科学基金项目"我国合同法中民商合一的规范技术研究"(项目编号:17BFX007);河南省政府决策研究招标课题"河南省区域股权市场健康发展研究"(项目编号:2017B270)的阶段性成果

摘　　要：《最高人民法院关于适用<中华人民共和国公司法>若干问题的规定(二)》第18条和最高人民法院第9号指导案例,并不因《民法总则》第70条的实施而被废止。在解释论上,《民法总则》实施后,公司清算义务人的界定规则没有变化,有限责任公司的清算义务人仍然是全体股东。然而,将股东作为清算义务人存在诸多问题。从立法论的角度而言,我国公司法应将董事作为有限责任公司的清算义务人。公司解散后,董事应在法定期限内及时组织成立清算组,以便启动清算程序,促使公司顺利进入清算阶段,进而科学妥善的解决市场退出问题。After the implementation of the 70^（th） article of the general rules of the civil law,whether directors will replace shareholders and become the liquidation obligors of the company still needs to be explored from the theory of interpretation and legislation. Although the 183 rd article of the company law does not make special provisions for the liquidation obligors,the 18^（th） article of the ＂judicial interpretation of the company law（ two） ＂and the 9^（th） guidance case are not corrected due to the implementation of the general rules of the civil law. In interpretation theory,after the implementation of the general rules of the civil law,there is no change in the definition of company liquidation obligors,that all the shareholders are the liquidation obligors of the limited liability company. However,from the legislative point of view,the legislature should take the directors as the liquidation obligors of the company,but not the shareholders. The company law of China should make corresponding amendments in order to change the understanding of the rules of the company liquidation obligors in practice.

关 键 词：清算 清算义务人 股东 董事 

分 类 号：D923[政治法律—民商法学]