【作者】 陈颖；

【导师】 蔡磊；

【作者基本信息】 云南大学 ， 法律硕士（法学）（专业学位）， 2021， 硕士

【摘要】 公司清算义务人制度是保障公司法人有序退出市场、优化营商环境的重要制度设计,但该制度自2008年初步设立之日至今一直饱受诟病。现行有效的法律规范中,公司解散后自行清算的清算义务人制度主要体现在《民法典》第70条与《公司法司法解释二》第18至21条,但两者内容既不一致也不包容。两者不一致的根本原因表面看来是立法理念并未统一,实际是对我国公司清算义务人制度的法理基础、规制路径还未厘清。本文试图从主体范围、侵权行为、民事责任三个方面对现行公司清算义务人制度存在的问题解构分析,进而提出立法完善建议。本文正文分为五个部分。第一部分通过对公司清算义务人制度的理论现状、规范现状、裁判现状的分析,获得公司清算义务人制度的概况,即关于该制度的法理学说不一致、法律规范不一致、法律适用不一致的制度现状。第二部分在对公司清算义务人各主体身份适格性进行理论分析、对《民法典》第70条进行解释分析的基础上,探析出在界定公司清算义务人主体范围时,确应遵循《民法典》优先适用的原则,其与《公司法司法解释二》的不一致,应通过《公司法》增设清算义务人制度予以化解,在设计确定公司清算义务人主体范围的制度时,应坚持法定和章定并行的原则。第三部分在厘清公司清算义务人的义务内容的基础上,考察其侵权行为方面争议较大的行为类型和证明问题。提出公司清算义务人侵权行为的类型既包括作为也包括不作为,《民法典》第70条对公司清算义务人侵权行为的表述失于片面,应当修正,以及公司“无法清算”的证明责任应由公司清算义务人承担的观点。第四部分通过对公司清算义务人外部和内部民事责任问题的研究,发现明确外部责任范围、形式的《公司法司法解释二》有创设法律之嫌,建议通过《公司法》增设有关法律条文以实现相关规范合法化;而公司清算义务人承担外部责任后,均应有权向所有其他清算义务人追偿,而不区分是作为侵权还是不作为侵权的情形;公司清算义务人内部责任的分担标准“过错大小”,在司法实践中呈现出“唯出资比例”的简单裁判标准,应综合考虑清算义务人在公司的职责、清算义务的大小和清算义务履行情况综合判断。第五部分是将本文发现的公司清算义务人制度应有之义,以法律条文的形式,提出对该制度相关规范的修法建议。更多还原

【Abstract】 The system of corporate liquidation obligor is the most important system design to ensure the orderly withdrawal of corporate from the market,and optimize the business environment,but it has been criticized since its initial establishment in 2008.Among the current effective legal norms,the system of self-liquidation after the dissolution of a company is mainly embodied in Article 70 of the Civil Code and Articles 18 to 21 of Judicial Interpretation II of the Company Law,but their contents are neither consistent nor inclusive.On the surface,the basic reason for the inconsistency between the two is that the legislative ideas are not unified,but in fact,the jurisprudential basis and regulation path of the rules of the liquidation obligor of Chinese companies have not been clarified.This paper attempts to deconstruct and analyze the problems existing in the current rules of corporate liquidation obligors from three aspects: subject scope,the tort and the civil liability,and then puts forward some legislative suggestions to improve the relevant norms.This paper consists of five parts.In the first part,by analyzing the theoretical,normative and adjudicative status quo of the system of the corporate liquidation obligor,the general situation of the company’s liquidation obligator system is inconsistent,the norms are inconsistent,and the legal application is inconsistent.In the second part,based on the theoretical analysis of the eligibility of each subject identity of the company liquidation obligor and the interpretation and analysis of Article 70 of the Civil Code,it is found that when defining the subject scope of the company liquidation obligor,the law application should follow the principle that the Civil Code takes precedence.In the case that Article 70 of the Civil Code conflicts with the relevant provisions of Judicial Interpretation II of Company Law,it should be resolved by adding liquidation obligor rules in the Company Law.When designing the rules to determine the scope of the company’s liquidation obligor,we should adhere to the principle of jointly established by law and the articles of incorporation.In the third part,on the basis of analyzing the obligation content of the liquidation obligor,the controversial behavior types and proving problems of the tort of the liquidation obligor are investigated.It is pointed out that the types of tort of company liquidation obligor include both acts and omissions,that the content of tort of company liquidation obligor in Article 70 of Civil Code is one-sided and should be amended,and that the burden of proving that the company cannot be liquidated should be borne by company liquidation obligor.In the fourth part,through the research on the external and internal civil liability that undertaken by the liquidation obligor of the company,finds that the Judicial Interpretation II of Company Law,which clearly defines the scope and form of external liability,is suspected of creating laws,and suggests adding relevant legal provisions through Company Law to realize the legalization of relevant rules;After assuming external responsibilities,the liquidating obligor of the company shall have the right to recover from all other liquidating obligors,without distinguishing is made between acts and omissions.The standard of sharing the internal responsibility of the liquidation obligor of a company,"the size of fault",presents a simple judgment standard of "only the proportion of capital contribution" in judicial practice,which should comprehensively consider the responsibilities of the liquidation obligor in the company,the size of liquidation obligation and the comprehensive judgment of the performance of liquidation obligation.In the fifth part,the paper puts forward some suggestions to amend the relevant norms of the rules in the form of legal provisions according to the meaning of the corporate liquidation obligor system found in this paper.更多还原