论文部分内容阅读
股东的清算义务应发生于公司注销之前，股东不履行清算义务的法律后果是推定股东侵占了公司的责任财产，股东在不能举证的情况下，应对公司债务承担清偿责任。现行的关于股东承担清理责任的主流判决将本应前置的清算义务不适当地后置了，是对股东有限责任的误读，且在缺乏强制清算程序时，债权人的利益无法得到变现。本文还就股东自愿承担无限责任的承诺效力及夫妻开办公司的法人人格进行了讨论。
The shareholders ’liquidation obligation should occur before the cancellation of the company. The legal consequence of the shareholders’ non-performance of the liquidation obligation is that the shareholders are presumed to have invaded the company’s liability property. The shareholders should bear the liability for liquidating the debt of the company if they can not provide evidence. The current mainstream judgment that shareholders bear the responsibility for liquidation left the liquidation obligations that should have been prepositioned inappropriately is a misunderstanding of the limited liability of shareholders. In the absence of a mandatory liquidation procedure, the interests of creditors can not be realized. This article also discusses the voluntary commitment of shareholders to assume unlimited liability and the husband and wife start the company’s corporate personality were discussed.