期刊论文

中文

华中师范大学学报(人文社会科学版)

1000-2456

2005

44

6

60-66

10.3969/j.issn.1000-2456.2005.06.016

本校为第一机构

在我国现行实践中,公司因存在法律、法规规定的情形被公司登记管理机关吊销营业执照从而导致公司终止的现象较为普遍.在导致公司被吊销营业执照的原因中,不乏公司股东故意利用公司独立人格、股东有限责任和公司营业执照吊销以达到非法目的情形.从理论上说,公司被吊销营业执照应当依法进行清算,解决公司的债权债务问题.但实际上,由于各种原因,公司被吊销营业执照而未进行清算的情形大量存在,对交易安全造成威胁,对公司债权人的利益形成危害.为填补法律的漏洞,更为充分保护公司债权人的利益和市场交易的安全,应当允许在部分公司被吊销营业执照的情况下,在符合公司人格否认条件时,适用公司人格否认...

It is common that the corporations are revoked by the departments of registering corporations for violating laws and regulations. Among the factors for corporations being revoked, many are that the stockholders use intentionally corporations＇ independent personality and the stockholders＇ limited responsibility and the system of corporation being revoked to attain illegal aims. In theory, corporation should be cleared to solve the creditor＇s rights and debts when they are revoked. However, for all kinds of reasons, actually many corporations ...