论有限责任公司清算义务人范围的法律适用及立法完善

On the Legal Application and Legislative Improvement of the Liquidation Obligor Range of Limited Liability Companies

《公司法》及其司法解释就清算义务人制度做出了规定,然而相关法条在清算责任承担方面的模糊性,导致司法实践中频繁出现对部分股东判罚过重的现象。这种现象在《全国法院民商事审判工作会议纪要》中得到纠正。《民法总则》和新通过的《民法典》在清算义务人方面做出了与《公司法》及其司法解释不同的规定,即明确“法人的董事、理事等执行机构或者决策机构的成员为清算义务人”,故有限责任公司清算义务人范围如何正确适用法律值得探讨。《民法典》与《公司法》为一般法与特别法关系,仅在穷尽搜寻商事特别法规范而无门时方可适用《民法典》规定。此外,建议在司法实务中基于股东、董事、高管的不同受信义务,合理界定有限责任公司的清算义务人范围,应在《民法典》司法解释中确立清算义务人概念,并于《公司法》中重新确定其范围与职责。

The Company Law and its judicial interpretations stipulate the liquidation obligor system.However,the ambiguity of relevant laws and regulations regarding the responsibility for liquidation has led to the frequent occurrences of excessive penalties imposed on some shareholders in judicial practices and was later corrected in Minutes.General Rules of the Civil Law of the People's Republic of China and newly adopted The Civil Code have provisions on the liquidation obligor different from the The Company Law and its judicial interpretation,that is,“members of executive bodies or decision-making bodies such as directors and directors of legal persons are liquidation obligors”,so it is worth discussing how to apply the law correctly to the liquidation obligor range of limited liability companies.The Civil Code and The Company Law embody the relationship of general law and special law,and the provisions of The Civil Code can only be applied when there is no match after an exhaustive search for special commercial law norms.In addition,it is recommended that in judicial practices,based on the different fiduciary obligations of shareholders,directors,and executives,the liquidation obligor range of limited liability companies be reasonably defined,the concept of liquidation obligor be established in the judicial interpretation of The Civil Code,and its range and responsibilities be redefined in The Company Law.