Research On The System Of Company Liquidation Obligor

In practice,many companies cannot conduct liquidation in time to clean up the company's assets and settle the creditor's rights and debts after the liquidation reasons appear.Eventually,the company's asset books are destroyed and cannot be liquidated,making the legitimate rights and interests of creditors,shareholders and other stakeholders unable to realize.Affected the normal market economic order.For this reason,our country has gradually established a system of liquidation obligors to protect the interests of creditors and maintain the order of liquidation.Although the liquidation obligor system fully protects the interests of creditors,the definition of the scope of the liquidation obligor and the determination of the responsibility are still immature,and the related problems cannot be solved well.While protecting creditors,it is not possible to take into account the protection of disadvantaged subjects such as small shareholders,leading to a phenomenon of obvious imbalance of interests.In order to improve the company's liquidation procedures,further research is needed on the subject scope,the content and scope of the liquidation obligations,the nature and constitutional elements of the company's liquidation obligors.This article intends to clarify the basic concepts and theories of the liquidation obligor system,comb the legislative status quo and analyze the existing problems,compare the legislative provisions of the liquidation obligor system outside the region,take its strengths,and put forward suggestions for improvement based on the national conditions of the country.The full text includes the following:The first chapter expounds the meaning of the liquidation obligor system,and puts forward the requirements for the liquidation obligor system to be constructed on the basis of safety and fair value,and lays the theoretical foundation for the following.The second chapter analyzes the current legislative status,and then proposes that the liquidation obligor system still has three problems: unreasonable definition of the main body,unclear connotation and scope of liquidation obligations,and unclear nature of liquidation responsibility and identification standards.The third chapter analyzes the legislative experience on company liquidation in five countries or regions of Germany,Japan,the United States,the United Kingdom,and Taiwan.It is worthwhile in the aspects of liquidation entities that mostly use directors as the statutory choice and a complete company registration system to supervise the liquidation.We learn from.The fourth chapter puts forward perfect suggestions for the three problems mentioned above.Specifically,it includes defining the main body as controlling shareholders and directors;clarifying that the liquidation obligor only has the obligation to set up a liquidation group in a timely manner and keep the property account books when the liquidation is not timely;determine the nature of the liquidation liability as tort liability,and identify the constituent elements of the liquidation tort liability Conduct analysis.