摘要
我国《公司法》对公司非破产清算制度的规定过于简单,存在许多疏漏之处。这种制度上的缺陷导致在清算中公司股东、实际控制人和债权人的利益保障格局难以达到平衡,债权人成为公司非破产清算程序中的当然弱势方,其合法权益极易受到侵害,因此,完善公司非破产清算制度,加大对债权人利益的制度保障建设,具有极为重要的理论和现实意义。结合现行立法和公司实践分析公司非破产清算制度存在的突出问题,并在此基础上对如何完善非破产清算制度和进一步加强对债权人利益的保护提出一些建议。
The Corporation Law of China is very simple about the corporate non-bankruptcy liq- uidation system with many oversighted places. The flaw leads to the imbalance of benefits among the company shareholders, the person actually in control and the creditors, the creditor being naturally the weak side in the company's non-bankruptcy settlement procedure and their legitimate rights and interests easily violated. Therefore, the perfection of the corporate nonbankruptcy liquidation system and the improvement of the construction of the creditor benefit safeguard system has great theoretical and practical significance. Based on the present legislation and the company practices, this article analyses the existing prominent problems of the company's non-bankruptcy liquidation system, and further puts forward some proposals on how to consummate the non-bankruptcy liquidation system and further strengthen the protection of the creditors' benefit .
出处
《金陵科技学院学报(社会科学版)》
2011年第3期44-48,共5页
Journal of Jinling Institute of Technology(Social Sciences Edition)
关键词
公司非破产清算
清算人
债权人利益
清算人责任
the corporate non-bankruptcy liquidation
liquidator
creditor' s benefit
responsibility of the liquidator