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虽然《中华人民共和国公司法》(下称“《公司法》”)、最高人民法院《关于适用〈中华人民共和国公司法〉若干问题的规定(二)》(下称“《公司法解释二》”)、最高人民法院《关于审理公司强制清算案件工作座谈会纪要》(下称“《清算纪要》”),对于公司强制清算案件审理中的有关问题已做出规定,使得这一程序的可操作性得到很大改观,但实务中,法院在受理公司强制清算案件时对于如何理解和适用清算组故意拖延清算情形仍存在不少空白,相关规定也不够细化。笔者作为强制清算案件的亲历者,将从程序完善的角度出发,简要探讨法院在受理该案时凸显出的法律适用问题,并对有限责任公司清算组的设置提出建议。
Although the “Company Law of the People’s Republic of China” (hereinafter referred to as “the Company Law”) and the “Provisions of the Supreme People’s Court on Several Issues Concerning the Application of the Company Law of the People’s Republic of China (II)” (the “Company Law Explanatory Notes II), the Supreme People’s Court’s ”Proceedings on the Trial of Compulsory Liquidation Cases of Companies“ (hereinafter referred to as the ”Summary of Liquidation Proceedings"), stipulated the relevant issues in the trial of compulsory liquidation cases of the Company, However, in practice, the courts still have a lot of flaws in how to understand and apply liquidation deliberately delay liquidation cases when handling the compulsory liquidation of a company. The relevant provisions are not sufficiently detailed. As a witness of compulsory liquidation cases, the author will, from a procedural perfection point of view, briefly discuss the application of the law promulgated by the court when accepting the case and make recommendations on the liquidation group of the limited liability company.