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《关于适用〈中华人民共和国公司法〉若干问题的规定(二)》(法释[2008]6号)已于2008年5月5日由最高人民法院审判委员会第1447次会议通过,自2008年5月19日起施行。该解释(简称法释[2008]6号)是最高人民法院根据《中华人民共和国公司法》,结合审判实践,针对一些企业法人在出现解散事由后,应当清算而不及时清算,甚至借解散之机逃废债务,严重损害债权人利益、扰乱市场经济秩序的现象,就人民法院受理和审理公司解散和清算案件适用法律问题作出的专项解释。其目的在于保证各级人民法院正确应用《公司法》,在受理和审理公司解散和清算案件方面统一司法标准,建立健全有序的公司法人通过解散和清算方式合法、有序、公开的退出机制,保护公司债权人合法权益,维护公司法人制度和社会主义市场经济秩序。
The Provisions on Several Issues Concerning the Application of the Company Law of the People’s Republic of China (No. 2) (No. [2008] 6) of the People’s Republic of China was adopted by the 1447th meeting of the Supreme People’s Court Judgment Committee on May 5, 2008, and since 2008 May 19 into effect. This Interpretation [2008] No. 6) is the Supreme People’s Court in accordance with the “Company Law of the People’s Republic of China”, combined with the trial practice, for some corporate legal persons in the event of dissolution, it should be liquidated rather than timely liquidation, or even by dissolution It escalated its debts, seriously damaged the interests of creditors and disrupted the market economic order. It also made specific explanations on the application of law by the people’s court in accepting and hearing cases of dissolution and liquidation of the company. Its purpose is to ensure that the people’s courts at all levels apply the Corporations Act correctly, unify the judicial standards in handling and reviewing the dissolution and liquidation of the company, and establish a sound and orderly, exiting legal mechanism through dissolution and liquidation Protect the legitimate rights and interests of the creditors of the company and safeguard the corporate legal person system and the socialist market economic order.