论公司注销后股东对债权人的民事责任

Research on the Shareholder's Civil Liability for the Creditors in the Liquidation of Company

合法设立的公司的债务,一般情况下由公司独立承担,与股东无关,但也有例外的情况。股东在公司设立、经营过程中、甚至注销后都有可能要对公司债权人承担民事责任。文章着重研究股东在公司注销后需对公司债权人承担民事责任的各种情形,以及股东承担民事责任的法理依据。

Under general circumstances, the debts of the legally-incorporated company shall be irrelevant to the shareholders but assumed individually and independently by the company. This essay mainly research on the exceptional circumstances where shareholders should assume direct civil liability for the creditors of the company after the company＇ s license is suspended.