论清算义务人的义务及其与破产程序的关系  

The Obligation of Liquidation Obligor and Its Relationship with Bankruptcy Proceeding

作　　者：王欣新[1] Wang Xinxin

机构地区：[1]中国人民大学法学院

出　　处：《法学杂志》2019年第12期24-31,共8页Law Science Magazine

摘　　要：清算义务人是基于其与公司之间存在的特定法律关系,在公司解散时负有在法定期限内启动清算程序、成立清算组织,并在未及时清算给相关权利人造成损失时依法承担相应责任的民事主体。在清算程序中负有全面配合和协助清算组清算工作义务的公司内部配合清算义务人,是承担妥善保管并向清算组移交公司财产、账册、重要文件等资料的义务主体,并直接承担未能履行上述义务的法律责任。清算义务人的清算义务是在法定期限内启动清算程序、成立清算组织,是以公司出现解散事由为前提而实际发生的。在清算义务人未履行清算义务的情况下,因公司已经出现解散事由,配合清算义务人在组织清算组成立的合理留守期间之后,其妥善保管并向清算组移交公司财产、账册、重要文件等资料的义务,在向清算义务人办理移交手续后转由清算义务人承担。债务人破产原因的出现并不是公司的解散事由,对未出现解散原因的债务人,清算义务人没有申请破产清算的义务。在破产清算程序中,负有妥善保管并向管理人移交公司财产、账册、重要文件等资料义务者,是破产法规定的公司法定代表人以及财务管理人员和其他经营管理人员。不能认为只要在破产程序中因债务人财产、印章和账簿、文书下落不明等无法清算就可以追究清算义务人的连带责任或相应责任。The liquidation obligor is a civil subject who based on the specific legal relationship with the company, starts the liquidation proceeding, establishes a liquidation organization within the statutory period and bears the corresponding responsibility according to law when the liquidation fails to start in time and leads to losses for the relevant right holders. The internal obligor who cooperates with the liquidation is the subject responsible for safekeeping and transferring the assets, account books, important documents and other materials to liquidation group and directly bearing the legal liability for failing to fulfill the above obligations. The obligations of obligor are to initiate the liquidation proceeding and establish the liquidation organization within the statutory time limit, and the obligations are based on the premise that there are the causes for dissolution. In the case that the liquidation obligor fails to perform the liquidation obligation, and there have been the causes for dissolution, the above obligations of obligor who cooperates with the liquidation, after the reasonable period after the establishment of the liquidation group, shall be transfer to the liquidation obligor in the condition that the formalities have been completed. The reason for the debtor’s bankruptcy is not the cause of the company’s dissolution, and for the company in which there is no cause for dissolution, the liquidation obligor has no obligation to apply for bankruptcy liquidation. In the bankruptcy liquidation proceeding, the obligor who has the obligation to keep and transfer the assets, account books and important documents to the bankruptcy administrator is the legal representative of the company as prescribed by the bankruptcy law, as well as financial management personnel and other management personnel. It cannot be considered that the liquidation obligor can be held accountable as long as the liquidation cannot be proceeded due to the debtor’s assets, seals and books, and documents have been lost.

关 键 词：清算义务人 清算人 配合清算义务人 破产程序中的清算义务人义务 

分 类 号：D92[政治法律—法学]