外商投资企业财产清算法律问题

The Issues Concerning the Liquidation on Assets of FIEs

财产清算是外商投资企业发生解散或终止情况后一个法定程序。实践中,由于各种原因而导致外商投资企业终止或解散时,都必须依法进行财产清算,以清偿债务、处理资产,维护债权人和投资者的合法权益。近年来的外资实践中,有大量外商投资企业因各种原因解散或终止后,并未能进入正常清算程序,因而面临着清算财产分配、清算主体确定、清算争议解决以及清算判决执行等问题。将从清算原因、清算组织、清算程序和司法审查等方面对这些问题加以分析,找到行之有效的解决方案。

Liquidation is a legal procedure after the dissolution or termination of FIEa （Foreign-Invested Enterprises）, and it has to be proceeded upon those FlEa which are, out of various reasons, dissolved or terminated, so as to maintain creditors＇ and investors＇ legitimate rights and interests by liquidating the FlEa＇ debts and assets. In the latest practice of foreign investment in China, however, a large number of such FlEa are not brought into the prescribed liquidation procedure, and thus leaving unresolved such issues as the assets distribution, the confirmation of liquidator, liquidation dispute settlement, as well as the enforcement of the ruling over liquidation, and so on. This article analyzes these issues in terms of the causes of liquidation, liquidating organization, liquidation procedure and judicial review, so as to find a feasible solution to them.