特别清算论——对我国公司法修改中的一点建议

特别清算,是与普通清算相对应的一种清算制度,其在日本公司法及我国台湾地区的公司法中均有规定,克服了普通清算对债权人利益保护不周的弊端,也避免了破产清算的高额花费,较好地兼顾了当事人自治与社会秩序,均衡了效益与公平。我国现行公司法中缺乏对特别清算的相关规定,进而造成了某些公司未经清算即丧失主体地位的情况,极大地损害了社会主义市场经济信用体制的建立,在未来公司法修改中,诚有加以填补的必要

On Special Liquidation

In correspendence to the common liquidation, special liquidation is much more different. The Japanese law and Taiwanese law both have the special liquation.And the special liquidation has its own value. For one thing, it overcomes the shortcoming that the common liquidation cannot protect creditors' benefits.For another thing,it avoids the large sum paid in bankruptsy.There is no special liquidation in China's company law,so in practice, some companies lose their legal entity before liquidation.This damages the benefits of creditors badly,so it is necessary to introduce the special liquidation in the process of revising Chinese company law.