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针对股东违反清算义务的不同形态,应分别给予债权人何种适当的救济方式,本文围绕该中心,以现实困境为起点,从理论及实践两个层面展开论述并提出制度完善建议。应明确规定强制清算不作为追究清算责任的前置程序及举证责任分配规则。股东违反清算义务不应追究公司行政责任。应系统规定股东清算义务的内容,清算责任的类型及追究路径,实现义务、责任及救济路径的无缝对接。
In view of the different forms that the shareholders violate the liquidation obligations, it is necessary to give the creditors an appropriate remedy. Based on this center, this article starts from the practical difficulties and discusses the theoretical and practical aspects and puts forward suggestions on how to perfect the system. It should be clearly stipulated that compulsory liquidation should not be taken as a pre-procedure for investigating the liquidation liability and the rules for allocating the burden of proof. Shareholders should not be prosecuted for administrative responsibilities in violation of their liquidation obligations. It should systematically stipulate the contents of liquidation obligations of shareholders, the types of liquidation responsibilities and the investigation routes, and realize the seamless connection of obligations, responsibilities and relief routes.