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外商投资企业清算的法律分析
引用本文:张梦醒.外商投资企业清算的法律分析[J].十堰职业技术学院学报,2013,26(4):33-37.
作者姓名:张梦醒
作者单位:苏州大学王健法学院,江苏苏州,215006
摘    要:作为中国法人的外商投资企业,从设立运行到解散终止都必须遵守中国的相关法律。与外商投资有关的法律法规都规定一旦外企解散,就必须清算。所以,清算是外企发生解散或终止情形后一个必经的法定程序。但近年我国出现的一系列外资非正常撤离事件①表明实践中有大量外企在解散或终止后,并未依法进入正常的清算程序,遗留了棘手的社会和法律难题。为应对这种状况,有必要完善我国企业清算立法。

关 键 词:外商投资企业  清算  法律适用  一般法  特别法

Legal Analysis of Liquidation of Foreign-Invested Enterprises
ZHANG Meng-xing.Legal Analysis of Liquidation of Foreign-Invested Enterprises[J].Journal of Shiyan Technical Institute,2013,26(4):33-37.
Authors:ZHANG Meng-xing
Institution:ZHANG Meng-xing (Kenneth Wang Law School, Suchow University, Suzhou 215006, China)
Abstract:As a legal entity in China, foreign-invested enterprises must comply with relevant laws of China from incorporation to operation and to dissolution. According to laws concerned with foreign investment, liquidation comes with the FIEs' dissolution. It can be viewed that liquidation is a legal procedure after FIEs' dissolution. However, in recent years, a set of incidents involving abnormal withdrawal of foreign investment demonstrate that there exist a large number of FIEs that have not started the liquidation procedure. It has left numerous intractable social and legal problems. To deal with this situation, it is necessary to improve the legislation of liquidation of enterprises in China.
Keywords:Foreign-invested enterprises  liquidation  application of law  general law  special law
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