摘要
公司在財務出現危機或者無意願繼續營運時，會尋求解散之途徑，我國公司法規定解散之公司除因合併、分割或破產外，應行清算。然公司法規定之清算程序因具複雜及專業性，導致現行實務上，許多公司在解散後無法根據法定的清算程序終結，而造成公司的債權及債務未能妥善處理。因此，為了讓解散公司了解法定清算程序，而願意依法執行清算程序，立法者應建構建全的公司清算程序制度，從清算人產生之方式到清算完結後向法院聲報之效力，以及債務清償方式等，皆應有一套完整的規範制度，以發揮清算程序最大之功效，並藉此保護公司債權人及股東。 本論文研究目的是為改善上述公司清算時易發生的問題，主要以實務上函釋及判決為研究對象，並參酌美國之立法，以期望立法者能制訂更成熟的清算制度。 本文在安排上共計有六章：第一章為緒論，介紹本文研究動機、研究方法、研究範圍、以及本論文之架構。第二章就我國公司法清算程序制度之規定，予以介紹。第三章介紹美國公司法清算制度，以德拉瓦州公司法及模範商業公司法修訂版為主要之介紹。第四章蒐集我國實務常見問題，並區分清算人規定之問題及清算完結之相關問題，一一就各個案問題加以探討。在第五章中，藉由外國立法的參考，就我國公司法清算制度之缺失加以檢討。第六章為結論，作出本文總結及研究心得。
並列摘要
When a company has a situation of the financial crisis or intends to terminate the company’s operation, the company will seek to dissolve. The company law in Taiwan regulates that a dissolved company shall be liquidated, unless such dissolution is caused by consolidation or merger, split-up, or bankruptcy. However, the regulation of the liquidation procedure is too complex and professional to that the current practice, many companies couldn’t complete the liquidation by legal procedure, resulting in dealing improperly with the company’s rights and debts. Therefore, in order to making dissolved company understand the statutory procedure of liquidation and be willing to enforce the procedure of liquidation legally, legislators should build an integrity system of company liquidation procedure. The integrity of the system, including the method of liquidator’s appointment, the efficiency of filing a report with the court after completing of the liquidation, and the method of discharging obligations etc., could bring the effect of the liquidation procedure and protect creditors and shareholders. The purpose of this thesis is to improve the above problems during the liquidation of companies, meanly to analysis the administrative interpretations and judgments in the practice and to compare with the legislation of company law of USA, and then we expect that legislators would institute a more mature system of liquidation. Six chapters are included in the thesis. Chapter one is the preliminary. It introduces the motive, the method, the framework of the study. Chapter two is the introduction for the regulations of domestic liquidation procedure system. Chapter three introduces the liquidation system of American corporation law, especially Delaware General Corporation Law and Revised Model Business Corporation Act. In chapter four, I will collect frequent problems in the practice and discuss the problems classified into the rules of liquidator’s appointment and the completion of company’s liquidations. In charter five, by referencing foreign legislation, I will review the lack of liquidation procedure of the company law in Taiwan. Chapter six is conclusion. This chapter reviews the thesis and advances the research result.