摘要
股份有限公司进入清算阶段需要选任清算人进行清算,根据南京国民政府公司法的规定,清算人的选任方式有董事当然为清算人,章程中预定清算人,法院选派清算人,股东会选举清算人等几种方式。公司清算的主要程序有了结现务、清偿债务、分派剩余财产。股东会在公司清算完结登记之前仍然是公司最高权力机关。在公司实践中,司法院能够根据实践需要及时作出相应的解释,以弥补成文法的不足。
Limited Liability Company into liquidation,liquidation of elected directors of course as a liquidator,liquidator in the articles of association of a predetermined,court appointed liquidator,liquidator,and shareholders will vote in several situations. Company liquidation procedure is up now, mainly Treasury debt,assigned the remaining property. In the company of the completion of liquidation prior to registration,the shareholders’meeting is still the highest organ of state power. In practice,the Judicial Yuan according to practical need to make corresponding explanation,to make up the deficiency of grammar.
出处
《学术界》
CSSCI
北大核心
2012年第5期203-211,289,共9页
Academics
关键词
公司解散
清算人
债务清偿
徐永祚
dissolution of company
liquidation
debt settlement
Xu Yongzuo