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指导案例9号指出:有限责任公司的股东、股份有限公司的董事和控股股东,应当依法在公司被吊销营业执照后履行清算义务,不能以其不是实际控制人或者未实际参加公司经营管理为由,免除清算义务。这一裁判要点意在澄清《公司法解释(二)》第18条规定的公司清算义务人的主体范围和法律责任。不过,其中的法律逻辑并不清晰,效果也颇可质疑。从公司法的理论体系来看,清算义务人的主体范围应按“对公司的管理具有支配性地位/影响”的标准界定为公司董事和控股股东,有限责任公司和股份有限公司无须区别对待。清算义务人的清算义务在法律性质上应为信义义务,其指向对象在公司解散后未终止前仍为公司,但受益人由股东转变为公司债权人。
Guiding Case No. 9 states: Shareholders of limited liability companies, directors of joint-stock limited companies and controlling shareholders shall perform their obligations of liquidation after the company is revoked their business license according to law, and should not be held accountable for not being the actual controller or not actually participating in the operation and management of the company , Exempt from liquidation obligations. The main point of the referendum is to clarify the scope of the main body of the company’s liquidation obligor as stipulated in Article 18 of the “Company Law Interpretation (II)” and its legal responsibilities. However, the legal logic is not clear and the effect is quite questionable. From the theoretical system of corporate law, the scope of the main body of the liquidation obligor should be defined as “the dominant position / influence on the management of the company” standard defined as the company directors and controlling shareholders, limited liability companies and limited liability companies without distinction treat. The liquidation obligation of the liquidation obligor should legally be the obligation of fiduciary. The point of the liquidation obligator is still the company before the termination of the company, but the beneficiary is changed from the shareholder to the creditor of the company.