我国公司清算主体模式的反思——由双轨制向单轨制的转换  

Reflection on the Main Model of Company Liquidation in China

作　　者：胡改蓉[1] HU Gairong

机构地区：[1]华东政法大学

出　　处：《法治研究》2023年第4期46-58,共13页Research on Rule of Law

基　　金：国家社会科学基金重大项目“深化企业国有资产监管体制改革研究”(项目编号:21ZDA038)阶段性成果。

摘　　要：在我国现行《公司法》中,解散与清算的制度割裂引发了公司在退出环节“散而不算”的乱象。为促使公司有序退出市场,司法机关创设了“清算义务人”制度,并为立法所逐步确认,进而建立起我国特有的“清算义务人+清算人”的双轨制清算主体模式,此次《公司法》修订继续沿用了这一制度架构。但无论是理论研究还是司法实践,都未对清算义务人的职责及违法行为后果形成明确、合理的制度安排,反而引发了规则设计的叠床架屋。立法应将我国清算主体模式由双轨制改为仅设“清算人”的单轨制,尤其是明确将董事确立为法定清算人,以节省制度成本并实现快速启动清算的目的。同时,为平衡保护清算中各相关主体权益,应不断完善我国公权力对清算人的制度规范,尤其是加强行政机关对清算人登记与公示的要求以及司法机关对清算人选任与解任机制的介入。In current Company Law in China,the separation of the system of dissolution and liquidation causes the chaos of"dissolving but not liquidating"during the exit process.In order to promote the companies to withdraw from the market in an orderly manner,the judicial authorities have created the"liquidation obligor"system,which has been gradually confirmed by the legislative institute,and then established a dual-track liquidation subject model of"liquidation obligor&liquidator",which is unique to China.The revision of the Company Law continues to adopt the model.However,neither theoretical research nor judicial practice has formed a clear,reasonable and distinct system arrangements for the duties and the consequences of illegal acts of the liquidation obligor.In the future,the legislature should change the model of liquidation subject in China from a dual-track system to a single-track system,which only set liquidators.In particular,the legislature should establish directors as legal liquidators,so as to save institutional costs and achieve the purpose of rapid liquidation.Meanwhile in order to balance the protection of the interests of relevant entities in liquidation,it is necessary to improve the intervention of public power in the liquidator system,especially to strengthen the requirements of administrative organs for the registration and publicity of liquidators,and the judicial authorities'interference in mechanism of appointment or dismissal of liquidators.

关 键 词：清算主体模式 清算义务人 法定清算人 

分 类 号：D922.291.91[政治法律—经济法学]