摘要
公司清算义务人主体范围的界定因未有效区分公司法律形态、未厘清公司控制权本质,导致主体范围的界定存在相同情形被恣意区别对待,不同情形被恣意同等对待的弊病。虽然新近颁布的《中华人民共和国民法总则》第七十条以界定法人清算义务人范围的形式,进一步明晰了有限责任公司清算义务人的范围。但前述公司清算义务人主体范围未科学界定的弊病,并未彻底消除。公司清算义务人主体范围应在有效衔接《中华人民共和国民法总则》第七十条规定内容的基础上,通过区分公司类型、厘清公司控制权本质,实现区分界定,即有限责任公司、发起设立的股份有限公司具有封闭公司特性,法定清算义务人应为全体股东和董事;上市公司、非上市公众公司具有公众公司特性,法定清算义务人应为公司控制股东和董事。
The definition of company liquidation obligator could not indicate the difference between different company types and cannot show the nature of company control right,which results in that the same kinds of obligators are treated with different ways. Although the clause of 70 th of General Provisions of Civil Law,effected in recently time,made clear range of limited liability company liquidation obligator,it does not solve the problem that how to definite the range of company obligators reasonably. The way to work out the mentioned problem is distinguishing from different types of companies and figuring out the nature of company control right,basing on the clause of 70 th. In details,for limited liability company and corporation company,every shareholder and company director are obligators for liquidation; for listed company and not-listed company having public characteristic,majority shareholders and controlling directors are obligators.
出处
《西南政法大学学报》
CSSCI
2017年第6期110-120,共11页
Journal of Southwest University of Political Science and Law
基金
2017年度重庆市社科规划重大项目"放管服视角下证券服务机构自律治理研究"(2017ZDYY03)
关键词
清算义务人
公司类型
公众性
封闭性
控制权
控制股东
obligators for liquidation
company types
public characteristic
private characteristic
control right
controlling shareholder
作者简介
郑银（1988），女，重庆人，西南政法大学民商法学院博士生。
