摘要
公司的解散、清算是法人制度中重要而复杂的法律问题。本文从清算中公司的主体地位入手,区分公司自愿解散和强制解散时不同的法律地位,分析了司法实践中清算公司主体地位的操作方式,从而提出应当完善具体的清算法律制度。其中增设特别清算制度,可以完善清算责任机制,更好的保护债权人的利益。
The dissolution and liquidation of the company is a very important and complex legal issue in corporation system. The author started from the company's dominant position in the liquidation, to distinguish the different legal status of the company in voluntary dissolution and forced dissolution, and analyzed the operation of clearing the company's dominant position in the judicial practice to improve the specific legal system of liquidation. The additional special liquidation system can improve the responsibility mechanism of the liquidation for better protection of the interests of creditors.
出处
《辽宁公安司法管理干部学院学报》
2009年第1期68-70,共3页
Journal of Liaoning Administrators College of Police and Justice
关键词
清算
主体地位
自愿解散
强制解散
特别清算
liquidation
dominant position
voluntary dissolution
forced dissolution
special liquidation