进一步完善我国公司清算制度的构想

On improvement of the company settlement system in China

我国公司法及相关司法解释对公司清算制度做了一些较为具体的规定,但依然存在一些问题,需要进一步完善。我国现行法律框架下的清算制度仍然不能有效地迫使公司在解散事由出现后及时退出市场,应当寻求新的途径,杜绝空壳公司的存在。我国公司清算制度的设计需要确立"利益平衡"的理念,进行体系化设置,并且引入公司法人格否认制度,进一步强化清算义务人及清算人的民事责任。

Chinese company laws and relevant regualations stipulate the details of settlement,but problems still exist.The settlement system fails to drive the backrupt companies timely out of market for new survival,and prohit the shell companies in the current Chinese legal context.It is argued that the concept of balanced interest should be introduced,in addition to the negation system of personality in the company law,in order to enhance the civil liabilities of the obligor and liquidator alike.