摘要
良好的法律规范应当是能够通过增加违法成本和降低守法成本来调整市场主体的利益结构,从而引导被吊销营业执照的公司做出遵循法律规范的选择。通过法经济学的视角,从成本收益和信息两个方面,对规范被吊销营业执照后不进行清算注销公司的相关法律制度进行分析,并从简化清算程序、强化责任承担机制以及提高信息透明度三个方面入手,探索修正公司解散清算相关制度的路径。
A sound legal system can adjust interest structure of market players by increasing illegal cost and decrea-sing law-abiding cost;furthermore,it can lead the corporations that were revoked their business licenses to abide by laws. From the perspective of law and economics,this paper analyzes the legal system concerning not liquidating and dissolving corporations which were revoked business licenses from the two angles of cost benefit and informa-tion. The author explores the methods to amend dissolution and liquidation system from three aspects： simplifying liquidation procedures,strengthening accountability and improving information transparency.
出处
《西南石油大学学报（社会科学版）》
2014年第2期40-45,共6页
Journal of Southwest Petroleum University(Social Sciences Edition)
关键词
吊销营业执照
公司清算
成本收益
公司解散
法经济学
revoke business license
corporation liquidation
cost benefit
corporation dissolution
law and economics
作者简介
刘坷（1989-），男（汉族），湖南衡阳人，硕士研究生，研究方向：商法学。
