公司注销后遗漏债权债务处置相关问题研究

On the Disposal of Missing Claims and Debts After Cancellation of Company

公司注销作为公司解散、清算的后续步骤,是对公司主体法人资格消灭的确认。而公司由于其存续期间存在大量的债权债务关系,因此公司注销必然涉及公司原有债权债务关系的终结。但遗憾的是我国公司立法并未对公司注销后遗漏债权债务处置予以规定,从而造成仲裁及司法实践存在一定的冲突和矛盾。本文从公司注销后遗漏债权债务的法律属性及范围出发,参考各国关于公司注销后法人资格灭失时间的立法例,在最大程度实现原公司股东、债权人及债务人利益衡平的基础上,构建我国公司注销后遗漏债权债务的处置思路。

The cancellation of company,as subsequent step of dismission and liquidation,is the confirmation of loss of company's main corporation qualification.As a result of a great many claims and debts during the surviving of company,the cancellation of company involves ending existed creditor-debtor relationships.However,as a result of our country company legislation hasn' t involved disposal of missing claims and debts after cancellation of company,the practice of arbitration and judical have some contradiction.This article makes the starting point at the attribute and range of missing claims and debts after cancellation of company,comparing the different countries' provisions referring the time of loss of company's main corporation qualification,then propose some suggestions for the mechanisms of disposal of missing claims and debts after cancellation of company on the basis of realizing balance of interest to the greatest extent.