| The establishment, alteration and termination of company is the arrangement of system of company. However, at present, either the legislation or the theory in the termination of company is not perfect Especially in liquidation of dissolution of company, there is neither perfect legislation nor the preparation of well-considered theory, as a result, there is no body starting liquidation or organizing it. The thesis defines the obligor of liquidation as a subject who is obligated to start liquidation, appoint the executor of liquidation and settle credits and debts. The thesis develops study based on the corresponding legal issue of the obligors of the company and mainly covers the definition, rights and obligations, legal liabilities and the corresponding defects and legislative suggestions of the obligors of liquidation.Part one details some basis issues on the obligors of liquidation in order to lay a foundation for the following parts. In this part, the thesis starts with a typical case from which it introduces the value in theory and the present significance of the concept of the obligor of liquidation with which the definition of the obligor of liquidation is analyzed concretely. Thereafter, the thesis defines the obligor of liquidation, expose the reasons that the competent authority and the shareholder can not be the obligor of liquidation, and focuses on the analysis of the reasonable of directors as the obligors of liquidation, on basis of which the thesis distinguishes the three relevant concepts of the obligor, the executor and the person liable of liquidation from which the status of the obligor of liquidation is precisely analyzed Finally, in the scope of efficiency and costs, the equity of the interests of every parties and the realization of procedural justice, the value of the concept is expounded.Part two extends the concept of the obligor of liquidation, precisely expounds the rights of the obligor to appoint the executors of liquidation, supervise and dismiss the executor, and verify the plans and reports of liquidation, and the obligations to apply for registration of dissolution, appoint the executor, keep the property and account books of company in good faith and verify the plans and reports of liquidation. Only in this way that the rights and obligations of the... |
