论公司强制注销制度的法理检视与实践路径

Legal Review and Practical Path of Mandatory Company Deregistration

摘要: 强制注销制度在2023年《公司法》修订中得以确立，但尚未形成完备的制度体系，其在适用主体、程序机制、法律后果、救济机制上存在诸多不足和空白。强制注销是“丧失经营能力但缺乏退出动力”市场主体的强制退出手段，也是信用惩戒失效后的终局性处理机制。“注销前置于清算”作为强制注销制度建构的前提，有其必要性和正当性。在强制注销制度实体要件的构建上要完善与信用惩戒制度的对接，以“经营能力”作为适用主体的核心判断标准。在程序机制上设定催告和流转机制，缩短三年期限。在法律后果设定上要协同清算约束机制的构建，明确清算义务人的清算义务和监管机构的监管义务，设定清算义务人怠于履行义务的行为罚类型。在救济机制上，细化注销回转规则的适用情形。

Abstract: The mandatory cancellation system was established in the revision of the “Company Law” in 2023, but a complete institutional system has not yet been formed. There are many shortcomings and gaps in its applicable subjects, procedural mechanisms, legal consequences, and relief mechanisms. Compulsory cancellation is a mandatory exit measure for market entities that have “lost their operational capacity but lack the motivation to exit,” and it is also the final handling mechanism after the credit penalty expires. The premise of constructing a mandatory deregistration system is the necessity and legitimacy of placing it in liquidation before deregistration. In the construction of the substantive elements of the compulsory cancellation system, it is necessary to improve the connection with the credit punishment system and take “business ability” as the core judgment criterion for the applicable subject. Set up reminder and circulation mechanisms in the program mechanism to shorten the three-year deadline. In terms of setting legal consequences, it is necessary to establish a collaborative liquidation constraint mechanism, clarify the liquidation obligations of the liquidation obligor and the regulatory obligations of the supervisory authority, and set the types of penalties for the liquidation obligor’s failure to fulfill their obligations. In terms of relief mechanisms, refine the application of the cancellation and reversal rules.