解散清算

BOT项目公司解散清算的会计处理

The Accounting Treatment of BOT Project Company 's Dissolution and Liquidation

广义的公司清算，包括破产清算和解散清算。

Generalized corporate liquidation includes bankruptcy liquidation and disbandment liquidation .

狭义的公司清算仅指解散清算。

In the narrow sense , corporate liquidation means disbandment liquidation only .

论公司解散清算僵局的成因及其司法救济&兼谈《公司法》公司特别清算制度的完善

On the Causes of Dissolution and Liquidation of Corporations and Judicial Relief & And on the Improvement of Company Special Liquidation System in Company Law

同时，由于破产法的存在，并且相对成熟，使得人们难以区分破产清算和解散清算。

At the same time , because of the existence of bankruptcy , and relatively mature , making it difficult to distinguish the bankruptcy liquidation or dissolution of liquidation .

公司破产、解散清算结束后，不申请办理注销登记的，由公司登记机关吊销营业执照。

If a company does not apply for the cancellation of registration after the liquidation of bankruptcy or dissolution has concluded , the business license shall be revoked by the company registration authority .

最后，结合我国的实际情况，针对我国公司解散清算程序存在的保护债权人利益不足问题，提出了几点完善的建议。

Finally , in view of the actual conditions in China , has put forward a few suggestions over the inadequacy of protecting the interests of the creditors during the dissolving and liquidating process .

公司解散清算是指公司解散后了结公司所有既存法律关系，最终使公司法人人格归于消灭的法律程序。

The term company dissolution and liquidation refers to the legal procedure in which the personality Of the legal person in the company will disappear finally after the company dissolve and settle all the current legal relations with others .

而解散清算制度，无论是立法层面还是理论方面的研究都相对薄弱，尚有许多问题需要进一步的探讨，公司清算义务人的民事责任则是该制度的重要部分。

But the study of the disbandment liquidation system is relatively weak both on the legislative level and the theoretical aspect , and there are still many issues needed to be further studied , in which the civil liability of the corporate liquidation obligor is an important part .

结合国外法例和相关理论，我国应该缩小前置程序被申请人的范围，应限定为董事、监事、高级管理人员、发起人、公司解散清算的清算人等。

Combined with legislation from the foreign countries and the related theories , the author thinks that the range of respondent should be reduced , and it should be confined to the directors , supervisors , senior managers , promoters and the liquidators of the company dissolution and liquidation .

该法规定了公司合并、分立、破产、解散和清算的方式。

The law stipulates modes for company merger , dismantlement , bankruptcy , dissolution and liquidation .

论公司解散与清算程序中的债权人保护问题

On Creditor Protection in the Process of Corporate Dissolution and Liquidation

因被投资方解散、清算等发生的投资损失；

Investment loss resulting from the dissolution or liquidation of the invested party ;

合营企业期限、解散及清算程序；

The term of the joint venture , and procedures for its dissolution and liquidation ;

公司终止需要经过一系列的行为和程序，即公司的解散和清算程序。

The termination of a company needs to go through a series of actions and procedures .

拟订公司合并、分立、变更公司形式、解散、清算的方案；

To formulate plans for merger , division , change of corporate form , dissolution and liquidation of the Company ;

公司解散与清算中的债权人保护问题，长久以来为人们所忽视。

Institute of Semiconductor of Chinese Academy of Science The creditor protection in corporate dissolution and liquidation has long been neglected .

对公司合并、分立、变更公司形式、解散和清算等事项作出决议

" To decide on issues such as merger , division , change in corporate form or dissolution and liquidation of the company "

为外商投资企业的融资、贷款；股权重组、解散、清算提供法律服务；

Provide legal service for foreign invested corporation on financing , loan , equity reconstruction ( purchasing and selling equity ), dissolution and liquidation .

该法明确规定了外国公司分支机构的设立，权利，义务，解散及清算。

The law stipulates dear regulations on the setting up of foreign corporation branches and agencies , their rights and duties , dissolution and liquidation .

公司注销作为公司解散、清算的后续步骤，是对公司主体法人资格消灭的确认。

The cancellation of company , as subsequent step of dismission and liquidation , is the confirmation of loss of company 's main corporation qualification .

合营企业解散和清算的一切事宜均按中华人民共和国法律办理。

All matters concerning the dissolution and liquidation of Joint Venture shall be dealt with in accordance with the relevant laws of the Peoples Republic of China .

在发现没有合并时，法官们说，文件表明，福川烟草是一个存在的公司，并没有申请解散或清算。

In finding that no merger had taken place , the justices said documents showed that Fortune Tobacco was an existing company and had not filed for dissolution or liquidation .

商会法是社团组织法，因此内容多是关于商会的设立、组织机构、职能、会费、解散和清算等方面的内容。

The chamber of commerce law is a kind of league organizational law , so its content is mostly made up such as organization , functions , tax , dismiss and the liquidation etc.

公司僵局司法救济的主要目的不是如何促使公司解散和清算，而是如何最大限度的发挥公司的经济效能和社会效益。

Corporate deadlock the main purpose of the judicial relief is how to keep company , but the dissolution and liquidation of the company to maximize the economic efficiency and the social efficiency .

第三阶段是公司信用基础消灭阶段，也就是公司面临解散和清算的局面，公司的财产进行分配后归于债权人或股东。

The third stage is the dying out of company credit basis . When the company faces liquidation and dismiss , the property of the company will be distributed to creditors and shareholders .

作者主要从两合公司的法律特点、成立、内部关系与外部关系、变更、解散和清算方面进行了论述，以期对我国公司法研究与立法有所裨益。

This paper dissertates the legal characteristics , establishment , inner relationship and outer relationship , alteration , dissolution and liquidation of joint liability companies in order to benefit the research and legislation of the company law of our country .

第二部分，以提出的问题为出发点，从诉讼选择、受理条件、当事人地位以及解散与清算四个方面分析公司僵局司法救济的基本问题。

The second part , to the issues raised as a starting point , select from the proceedings , the conditions of admissibility , the party position , and dissolution and liquidation of the company deadlock four basic issues of judicial relief .

我国公司清算是法定清算，公司解散是公司清算的原因。

Company liquidation is liquidated legally in our country , company dismiss is the reason of a company liquidation .

“财务制度，公司解散时的清算程序，其他必要的规章制度”

" Financial system , Liquidation procedures upon the dissolution of the joint venture company , Other necessary rules and regulations "