公司特别清算制度浅析

Simple Analysis of Special Clear Accounting System of Corporation

公司法通过规定公司设立制度,使社会组织能依法取得法人资格,同时也通过规定公司清算制度,使法人实体依法丧失法人资格退出市场。公司设立制度与公司清算制度同等重要。我国公司法规定的清算制度略显粗糙,在解散原因、清算程序的设计方面还需进一步完善。

In corporation law it is passed to stipulate the corporation instituting system,which makes the social organization be able to get legal personality qualification according to the law;meanwhile it is also passed to stipulate the corporation clear accounting system,which makes the legal personality entity lose legal personality qualification and leave the market according to the law.The corporation instituting system and the corporation clear accounting system are equally important.The clear accounting system stipulated in our country's corporation law is rather coarse,which should be further perfected with respect to the dismissed reason and the design of clear accounting procedure.