第三类破产:“不算而销”的特别清理程序  

The Third Category of Bankruptcy:Special Liquidation Procedures of“Cancellation Without Liquidation”

作　　者：季奎明[1] JI Kuiming(Economic Law School,East China University of Political Science and Law,Shanghai 201620)

机构地区：[1]华东政法大学经济法学院,上海201620

出　　处：《政法论丛》2021年第6期99-109,共11页Journal of Political Science and Law

基　　金：国家社会科学基金项目“民法总则对公司法的补充适用研究”(项目批准号:18BFX127)的阶段性成果。

摘　　要："三无企业""僵尸企业"退出难是具有中国特色的市场出清问题,其一般特征是非市场化因素导致破产程序"空转",消耗司法资源。为化解破产难,出现了简易注销、强制注销、代位注销、承诺制注销等试点做法,本质上只是改变了注销与清算的先后顺序,对启动清算有一定积极作用,但无益于排除清算难的障碍,而且在法理基础与运行实效上都存在问题。特殊企业破产难的成因与行政因素紧密相关,公权力介入特殊企业的市场出清可以视为府院联动机制的深化,有助提升规则的适配度和效率性。我国应当适度分流非市场化的企业退出,单独成立破产事务局,承担推进、统筹无清算价值之特殊企业出清的职责,确立无需经过清算即可直接注销企业的特别清理程序,规定特别清理引发的衍生问题由破产事务局协调处置,债务由专门设立的破产共益基金公司以债务加入的方式予以承担,建构当事人意思的推定程序与不当适用特别清理程序的撤销机制。The difficulty in liquidation of the"Three-No Corporations"and"Zombie Corporations"is a market clearing problem with Chinese characteristics.The general characteristics of the problem are that non-market factors lead to bankruptcy proceedings"idling"consuming judicial resources.In order to resolve the difficulties in bankruptcy,pilot practices such as simplified cancellation,compulsory cancellation,subrogation cancellation and commitment-based cancellation have emerged.These initiatives are only change the order of cancellation and liquidation which have certain positive effects on the initiation of liquidation,but do not help to remove the obstacles to liquidation,and there are problems in legal basis and operational effectiveness.The causes of the difficulty in bankruptcy of these special corporations are closely related to administrative factors,and the intervention of public power in the market liquidation of special corporations can be regarded as the deepening of the interaction mechanism between the government and the courts,which can help enhance the adaptability and efficiency of the rules.We should appropriately divert the exit of non-market-based corporations,and establish a separate Bankruptcy Bureau to assume the responsibility of promoting and coordinating the liquidation of these special corporations without liquidation value.On the basis of the establishment of the Bankruptcy Bureau,we should establish a special liquidation procedure that can directly cancel corporations without liquidation to provide that the problems arising from the special liquidation are coordinated by the Bankruptcy Bureau.At the same time,a specialized Bankruptcy Commonwealth Fund Corporation should be established to assume the debt in the form of debt accession.Finally,it is necessary to set up a presumption procedure for the meaning of the parties and a revocation mechanism for the improper application of the special liquidation procedure.

关 键 词：“不算而销” 三无企业 僵尸企业 市场清算价值 行政清理 

分 类 号：D591.6[政治法律—政治学]