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在公司清算司法实务中,应当区分不同情形,充分发挥司法活动的创造性与能动性,将民法中的基本原则及公司法的基本原理运用于司法实践,建构一个现行条件下相对完善的公司清算民事责任体系,使怠于履行清算义务或违法履行清算义务的主体承担财产上的不利益。一、公司清算主体及其民事义务的确定(一)清算主体我国公司法规定公司解散后应当进行清算,也就是说明确了清算义务的存在,对于出现解散事由的公司,其清
In the practice of the company’s liquidation of the judiciary, different situations should be distinguished, the creativity and initiative of judicial activities should be brought into full play, the basic principle of civil law and the basic principles of the Company Law should be applied to judicial practice, and a relatively sound corporate liquidation civil liability under current conditions should be established System so that the entity that lacks performance of the liquidation obligation or performs the liquidation obligation illegally assumes the non-interest in property. First, the liquidation of the main body of the company and its civil obligations (a) the main liquidation China’s company law requires companies to liquidate after dissolution, which means that the existence of the liquidation obligations, the dissolution of the cause of the company, its clear