收益视角下股东怠于履行清算义务认定研究

Study on the Determination of Share-holders’ Negligent Performance of Liquidation Obligations from the Perspective of Earnings

摘要: 既有股东怠于清算义务的规定及其司法认定局限于对股东主观过错的评价，忽视了对于“小股东”评价标准不清和客观的举证困难，已不足以弥补当下案件事实多变及案件数量激增的空缺。判断股东怠于履行清算义务的情形，在现有的过错评价标准中，只重视失职股东在主观方面的评价，忽视了在成为义务股东之前客观利益的衡量，使得股东的权义失衡。公司法的目标是为了实现公司法中各种关系主体之间的利益平衡，引入收益视角进行综合性考量，可以更为全面地囊括股东怠于履行清算义务的情形，从而完善其责任认定的要件。从收益视角出发，结合已有主观过错的归责理念可以更好地明确承担清算义务股东的标准，使其积极关注公司的经营状态，在必要时推动公司清算机制的实行，减轻诉讼过程中的举证事由，保护债权人的合法权益的同时促进商事经济平稳发展。

Abstract: The provisions of the existing shareholders’ negligence of liquidation obligations and its judicial determination are limited to the evaluation of the subjective fault of the shareholders, ignoring the unclear evaluation standard for “minority shareholders” and the objective difficulty of proof, which is not enough to make up the vacancy of the changing facts and the surge of the number of the cases nowadays. Judging shareholders’ failure to perform liquidation obligations, in the existing fault evaluation standards, only the subjective evaluation of dereliction of duty shareholders is paid attention to, and the measurement of objective interests before becoming an obligatory shareholder is ignored, which makes the rights and interests of shareholders unbalanced. The goal of the company law is to achieve the balance of interests among various relationship subjects in the company law and to introduce a comprehensive consideration from the perspective of income, which can more comprehensively cover the situation of shareholders’ procrastination in performing liquidation obligations, so as to improve the elements of their responsibility determination. From the perspective of earnings, combined with the imputation concept of subjective fault, we can better define the standards of shareholders who undertake liquidation obligations, make them actively pay attention to the company’s operating status, promote the implementation of the company’s liquidation mechanism when necessary, reduce the reasons for proof in the litigation process, protect the legitimate rights and interests of creditors and promote the stable development of commercial economy.