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公司清算法律制度是公司法制中的一项基本制度。一般情况下,公司清算包括破产清算和非破产清算两种。目前,理论界对公司非破产清算的概念、原因、程序、法律责任等的研究比较深入、具体,而对现有公司非破产清算种类的研究相对较薄弱,在我国现行法律规定及实践中存在的问题也颇多。本文通过对中外公司非破产清算种类的若干理论进行研究,并结合我国2006年实施的新《公司法》有关规定,试图说明我国公司立法关于公司非破产清算种类规定仍需进一步完善,在此基础上提出相应的对策和建议。
The legal system of company liquidation is a basic system in corporate legal system. Under normal circumstances, the company liquidations include bankruptcy liquidation and non-bankruptcy liquidation two. At present, the research on the concept, reason, procedure and legal responsibility of non-bankruptcy liquidation by theorists is relatively in-depth and concrete. However, the research on the non-bankrupt liquidation of the existing company is relatively weak, which exists in our country’s current legal provisions and practice The problem is also quite a lot. Based on the study of some theories of non-bankruptcy liquidation of Chinese and foreign companies and the related provisions of the new “Company Law” implemented in 2006 in our country, this article tries to show that our company’s legislation still needs to be further perfected in terms of corporate non-bankruptcy settlement, Put forward the corresponding countermeasures and suggestions.