diplomsko delo
Povzetek
Vsaka gospodarska družba ima svoj potek razvoja, vsem pa je skupna ustanovitev, različne faze poslovnega življenja in na koncu prenehanje delovanja in obstoja. Obstoj gospodarskih družb je v današnjem času zaradi različnih dejavnikov tvegan, pojavljajo pa se tudi napake v vodenju in upravljanju družb, kar lahko privede do prenehanja delovanja družb.
V Republiki Sloveniji se gospodarske družbe organizirajo v eni od zakonsko določenih pravno-organizacijskih oblik, in sicer kot osebne ali kapitalske družbe. Vsaka oblika ima svoja določila ustanovitve, poslovanja in prenehanja, kar ureja Zakon o gospodarskih družbah. Postopke prenehanje delovanja gospodarskih družb v Republiki Sloveniji pa ureja Zakon o finančnem poslovanju, postopkih zaradi insolventnosti in prisilnem prenehanju. Prenehanje je lahko redno ali prisilno, v našem diplomskem delu pa bomo predstavili postopka prisilnega prenehanja gospodarskih družb, in sicer prisilno likvidacijo in izbris iz sodnega registra brez likvidacije.
Namen instituta prisilne likvidacije je prenehanje delovanja družb, katerim so prenehali pravni pogoji za obstoj, namen instituta izbrisa iz sodnega registra brez likvidacije pa je odstranitev nedelujočih družb in njihov izbris iz sodnega registra brez predhodnega postopka likvidacije oziroma stečajnega postopka. Oba postopka se vodita pod pogojem, da premoženje pravne osebe zadošča za poplačilo njenih obveznosti in potekata neodvisno od volje pravne osebe.
V svojem delu smo ugotovili, da sta postopka prisilnega prenehanja družb v primerjavi z insolventnimi postopki za upnike ugodnejša rešitev. Ugotovili smo tudi, da so v Republiki Sloveniji najštevilčnejši postopki prenehanja družb postopki izbrisa iz sodnega registra brez likvidacije, sledijo postopki zaradi insolventnosti, postopki prostovoljne likvidacije, najmanj pa je postopkov prisilnega prenehanja. Število postopkov prisilne likvidacije je majhno in se zmanjšuje, medtem ko se veliko število postopkov izbrisa iz sodnega registra brez likvidacije spreminja.
Ključne besede
gospodarske družbe;prenehanje;likvidacija;izbris brez likvidacije;
Podatki
Jezik: |
Slovenski jezik |
Leto izida: |
2016 |
Tipologija: |
2.11 - Diplomsko delo |
Organizacija: |
UM EPF - Ekonomsko-poslovna fakulteta |
Založnik: |
[R. Pust] |
UDK: |
347.72.04(043.2) |
COBISS: |
12344604
|
Št. ogledov: |
945 |
Št. prenosov: |
186 |
Ocena: |
0 (0 glasov) |
Metapodatki: |
|
Ostali podatki
Sekundarni jezik: |
Angleški jezik |
Sekundarni naslov: |
ǂThe ǂprocesses of forced cancellation of the companies in Slovenia |
Sekundarni povzetek: |
Each company has its own development course but they all have in common the following elements: establishment, different phases of business life and at the end dissolution and termination of existence. Nowadays existence of companies is risky due to various factors. Mistakes that appear in management and governance can lead to their dissolution.
In the Republic of Slovenia companies are organised in one of legal forms of organization – as unincorporated companies or corporations. Each form has its own provisions concerning establishment, business and termination, regulated by Companies Act. In the Republic of Slovenia dissolution procedures of companies are regulated by Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act. Dissolution can be either regular or compulsory. Our thesis presents procedures of compulsory dissolution of companies – especially compulsory liquidation and deletion from the court register without liquidation.
The purpose of compulsory liquidation institute is dissolution of companies whose legal existence conditions have terminated, whereas the purpose of deletion from the court register without liquidation institute is to remove non-going companies and delete them from the court register without preliminary liquidation procedure or bankruptcy procedure. Both procedures are led providing that the property of a legal person is sufficient for repayment of its obligations and are carried out independently of the legal person's will.
We have found out that the procedures of compulsory dissolution of companies compared to insolvent procedures for creditors are a favourable decision. Furthermore, we have found out that in the Republic of Slovenia the most numerous dissolution procedures are the ones of deletion from the court register without liquidation, the ones that follow are insolvency procedures, voluntary liquidation procedures, whereas the minimum is found among procedures of compulsory dissolution. The number of compulsory liquidation procedures is small and is getting even smaller, whereas the number of procedures concerning deletion from the register without liquidation has been changing. |
Sekundarne ključne besede: |
compulsory dissolution;compulsory liquidation;deletion from the court register without liquidation;legal forms of organization.; |
URN: |
URN:SI:UM: |
Vrsta dela (COBISS): |
Diplomsko delo |
Komentar na gradivo: |
Univ. v Mariboru, Ekonomsko-poslovna fak. |
Strani: |
35 str. |
ID: |
9137215 |