| Since the reform and opening up, China’s market economic system of continuous improvement, rapid economic development. Company-as the main market activities, such as bamboo shoots after spring rain continue to emerge. However, cannot be avoided, the company thrived, while lawlessness are endless. Among them, the business license is revoked because of violations of the company also abound. In practice, the revocation of the business license is often not timely liquidation of the company, its business license, qualification and certification company seal and other files cannot be recovered. Thus, on the one hand, because there are still the property of the company, its business activities even as usual; On the other hand, the rights of creditors of the company’s outstanding cannot be guaranteed and realized. The company not only increased market uncertainty, adverse effects, but also increase the difficulty creditor’s rights advocates.This article relates to the company’s system of compulsory liquidation study liquidation company business license was revoked due to an object. The author begins with an overview of controversy academia and business circles " Business License" dual legal attributes, clear legal nature of the business license. On this basis, several theories on the legal status of the business license will be reviewed, and put forward their views. Then according to the principle of " rights and responsibilities consistent" classification lists the illegal business license revoked due to different circumstances, different shareholders should bear civil liability The second part of this article on China’s current laws and regulations of the company’s system of compulsory liquidation of the relevant provisions of the sort, through the interpretation of the relevant provisions of studies legislative and judicial, I found that after clearing system under the current system involving the revocation of the business license of the presence of some defects, such as starting too narrow grounds, the Court cannot start compulsory liquidation proceedings, on its flawed election and dismissal regulations and other issues liquidation group members. The third part through the comparative study, the author of Japan and Taiwan of China’s "special clearing system" did a literature review, the authors compare the selected endorsed more feasible process. The fourth chapter also focuses on this article."Company Law" judicial interpretation in terms of a large number of mandatory liquidation of the company is on the system, but the lack of systematic and operational, it will inevitably be mistaken is a " declaratory judicial interpretation." To this end I will draw on the outside part of running a relatively successful system of special liquidation, compulsory liquidation of our current system design congenital defects, with its more reasonable to find a way to make up, so as to safeguard the legitimate interests of the creditors of the company, promote the healthy and orderly development of the socialist market economy targets.Finally, the author of the article to ensure the smooth progress of the system of compulsory liquidation related systems designed to protect that " internal control system", I believe that the smooth operation of the system can be. used as forced liquidation system supporting measures." Internal Control System " sources from the accounting field, currently used in practice in the bankruptcy liquidation of the more common, the advantages of the system is to allow accounting elements penetrate compulsory liquidation link, the forced liquidation of each participant mutual restraint and supervision, efficient completion of the liquidation tasks, solve issues related to forced liquidation. |
