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            法人的變更、終止和清算-2019年民法考試重點-福建專升本

            福建成人高考信息網www.laiwobuy.com 發布時間: 2019年01月09日

                   第四章法人      五、法人的變更、終止和清算

              (一)法人的變更

              法人的變更,指法人存續期間,發生組織機構、活動宗旨、經營范圍等方面的變化。如分立、合并、法人的名稱、住所、資產、經營目的、法定代表人的變化等等。法人的變更,直接影響到企業法****利的行使和義務的履行,并會涉及他人和社會公共利益。因此,《民法通則》第44條規定,企業法人分立、合并或者有其他重要事項變更,應當向登記機關辦理登記并公告。

              法人的變更,包括以下方面:

              1.法人的分立。法人的分立是一個法人分裂設立為兩個以上法人的法律行為。又分為創設式分立和存續式分立。前者是原法人分立為兩個以上的新法人,原法人不復存在。后者是原法人繼續存在,只是從中又獨立出一個或多個新的法人。

              因創設式分立而消滅的法人的權利和義務,由分立后的新法人概括承受;而存續式分立的法人的權利和義務,應依據分立合同的約定或章程的規定承擔。

              2.法人的合并。法人的合并,是指兩個以上的法人,無需清算而歸并為一個法人的法律行為。合并分為創設式和吸收式兩種:創設式合并是兩個以上的法人歸并為一個新法人,原有的法人均告消滅的合并方式;吸收式合并是指一個以上的法人歸并于其他法人,歸并后只有一個法人存續的合并方式。

              因法人合并而消滅的法人的權利和義務概括地由新設立或繼續存續的法人承受。

              3.法人的組織性質變更。法人成立后,其組織形式、性質可能會因各種各樣的情況而發生變化,如由有限責任公司變成股份有限公司等。這種變更,凡依法須經登記者,必須辦理登記手續。

              4.其他事項的變更。登記設立的法人,其登記事項發生變化,也應申請辦理變更登記,如名稱、代表機關、注冊資金、住所等。

              (二)法人的終止 法人的終止,指法人喪失了法律上的人格。

              法人終止后,其民事主體資格消滅,不再享有民事權利能力和行為能力。法人終止的原因,主要有以下幾種:

              1.依法被撤銷。指法人依據法律的直接規定或因違反法律的禁止性規定而被撤銷。前者如沒有存在必要的機關法人依照法規或者行政命令被撤銷;后者如法人違反法律禁止性規定,損害了國家利益、社會利益或他人利益,被主管機關責令停止營業并吊銷執照。

              2.解散。解散分為法院或主管機關宣告解散和法人自行解散。當法人的目的和行為違反法律、公共秩序和善良風俗時,可以由法院或主管機關宣告予以解散。法人自行解散的,也需要向國家有關機關申請,申報解散的原因及財產、債權、債務處理情況,經審查批準后方可解散。

              3.依法宣告破產,法人經營不善,資不抵債時,依照有關法律規定,由人民法院依照法定程序宣告其破產。

              4.其他原因。如因爆發戰爭、國家社會經濟政策發生重大調整或重大變化等,使法人失去了法人資格。

              (三)法人的清算

              法人的清算,指法人消滅時,由清算組織依據職權清理并消滅法人的全部財產關系。《民法通則》第40條規定,法人終止時,應當依法進行清算。

              法人終止必須進行清算,并停止清算以外的活動。清算由清算組織進行。在我國企業法人解散時,其清算組織由主管機關或人民法院組織有關機關和有關人員組成清算組織。清算組織的職權是對內清理財產,處理法人的有關事務,對外代表法人了結債權債務,在法院起訴和應訴。如果清算法人的財產不足以清償債務,清算組織應申請宣告破產。清算終止后,法人最終歸于消滅。當然,清算組織還應在法人登記機關進行注銷登記,并在指定的報刊上進行公告。


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