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公司清算制度的完善——兼谈新《公司法》的不足
引用本文:李建海.公司清算制度的完善——兼谈新《公司法》的不足[J].经济与管理,2008,22(7):43-47.
作者姓名:李建海
作者单位:河北省国有资产控股运营有限公司,河北,石家庄,050000
摘    要:企业被吊销营业执照,只是启动了清算程序,企业法人资格仍然存在。公司被吊销营业执照后,必须经过清算程序,了结债权债务,处置剩余资产。办理注销登记后,企业法人资格才最终消灭。新公司法对清算程序、清算人、清算主体及法律责任的规定等存在疏漏,使得公司清算仍缺乏可操作性及相应的制度保障。

关 键 词:公司  公司法  清算制度  程序

On the Perfection of the Company Clearing System
Li Jianhai.On the Perfection of the Company Clearing System[J].Economy and Management,2008,22(7):43-47.
Authors:Li Jianhai
Institution:Li Jianhai (Hebei State Assets Owned Operation Limited company, Shijiazhuang 050000, China)
Abstract:The company is revoked the business licence which just start up the legal procedure,the corporation qualification is still exist.After being revoked the business licence,the company must go through the clearing procedure,settle the credit and debt,deal with the surplus capital.After handling the nullity registration,the corporation qualifieation is loss.The new company law includes some slips in aspects of clearing procedure,clearing person,clearing mainbody and the regulation of legal responsibility,whick make the company's clearing person lack of feasibility and system guarantee.
Keywords:company  company law  clearing system  procedure
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