公司破产清算不能时股东的责任承担

The Liability of Shareholders When a Company Goes Bankrupt and Cannot be Liquidated

公司破产清算不能,往往会陷入“清算僵局”,严重阻滞破产清算进程。司法者审理此类案件时存在法律适用上的难题,很多法院将公司解散强制清算制度与破产清算制度混同。在《全国法院民商事审判工作会议纪要》(以下简称“《九民纪要》”)出台之后,尽管司法实践按照统一裁判依据进行审理,但现存制度处理股东对破产清算不能的责任承担仍然存在疏漏。根除法律适用不一致的现象,需要通过法教义学对现行有效的法律条文进行体系化解释和目的性解释,解决法律适用错误。弥补现存制度的疏漏,需要对股东责任承担进一步作出完善,明确清偿责任的承担形态并合理分配举证责任,以此保障全体债权人的合法权益,严厉打击股东逃废债的恶意行为。

When a company goes bankrupt and cannot be liquidated,it will often reach a liquidation deadlock,which seriously hinders the process of bankruptcy liquidation.When judicial officers try such cases,there are difficulties in the application of law.Many courts confuse the compulsory liquidation system of company dissolution with the bankruptcy liquidation system,and make judgments in accordance with Provisions of the Supreme People’s Court on Certain Issues Concerning the Application of the“Company Law of the People’s Republic of China(III)”.Minutes of the National Court of Civil and Commercial Trial Work after guiding the judicial practice according to The Supreme People’s Court on the Creditors for Missing People Or the Status of the Property of the Debtor Filed for Bankruptcy Liquidation Case How to Deal With the Approval of the third paragraph,but existing system of handling shareholders’responsibility of a company that is unable to be liquidated there are still omission.In order to eradicate the phenomenon of inconsistent application of law,it is necessary to interpret the existing valid legal provisions systematically and purposefully through the doctrine of law,so as to solve the errors in application of law.To make up for the omission of the existing system,it is necessary to further improve the shareholders’liability,clarify the liability form and reasonably distribute the burden of proof,so as to protect the legitimate rights and interests of all creditors and severely crack down on shareholders’malicious behavior of evading debts.