有限责任公司清算义务人之股东的细化

The Details of the Shareholders of the Liquidating Agent of the Limited Liability Company

摘要: 《民法典》第70条和《公司法司法解释(二)》第18条关于公司清算义务人的规定存在冲突。司法实践中将《民法典》和《公司法》理解为一般法与特别法，导致《民法典》第70条几乎没有适用的空间。本文明确了有限责任公司股东基于法人人格否认制度和股东信义义务原理为清算义务人的法理基础，并提出了除冒名股东以外的显名股东均为清算义务人的观点。股东作为清算义务人仅负有启动清算组的义务，不负有保管重要账册和文件的义务。并且根据损失能否确定，股东作为清算义务人需要承担相应的清偿责任和赔偿责任。如果主张不担责，则可以依据人民法院关于印发《全国法院民商事审判工作会议纪要》的通知第15条提出抗辩。

Abstract: There is a conflict between Article 70 of the Civil Code and Article 18 of Judicial Interpretation of Company Law II concerning the obligor of company liquidation. In judicial practice, the Civil Code and the Company Law are understood as general law and special law, resulting in almost no room for application of Article 70 of the Civil Code. This paper clarifies the legal basis that shareholders of limited liability companies are liquidating obligators based on the denial of legal personality system and the principle of shareholders’ fiduciary duty, and puts forward the point of view that all shareholders with obvious names except the false shareholders are liquidating obligators. As the liquidation obligor, shareholders only have the obligation to start the liquidation group, and do not have the obligation to keep important accounts and documents. And according to whether the loss can be determined, the shareholder as the liquidation obligor needs to bear the corresponding liquidation liability and compensation liability. If he claims not to bear responsibility, he may plead the case according to Article 15 of the Notice of the People’s Court on printing and distributing the Minutes of the Civil and Commercial Trial Work Conference of the National Courts.