简论我国外商投资企业的特别清算制度

On China's Special Liquidation System Concerning Foreign-Funded Enterprises

《外商投资企业清算办法》规定了适用于我国外商投资企业的特别清算制度。它规定当出现企业无法自行组织清算等情况时由审批机关组织进行特别清算,在实践中起到一定的积极作用,弥补了立法上的空白,但该办法同时也存在行政主导过强等一系列问题。针对特别清算制度在设计上的若干缺陷,应该摒弃特别清算中的行政主导原则,改为由司法进行监督和干预;要从保障市场交易安全的角度重视对债权人利益的保护,以及应该提高立法的层次,制定适用于一切公司和企业的特别清算法律或法规。

China's present special liquidation system is applicable to foreign-funded enterprises and the system works when the en- terprises are incapable of carrying out the liquidation by themselves and hand it over to the competent authority. The paper holds that the system emphasizes too much on the role of the administrative authority in the liquidation process, thus leading to some neg- ative effects. It also proposes that it should be directed by the court instead, as is practiced in the developed countries.