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对于以被撤公司为被告的案件,法院应当通知其尽快成立清算组并参加诉讼。由于我国对清算问题无具体法律规定,给撤销公司的债务清偿工作带来盲目性,也给少数公司及其主管单位利用公司撤销逃避债务以可乘之机。因此有必要以法规形式对各类公司的清算做出明确规定。公司进入清算程序即不得再适用民事执行程序。在清理整顿公司中应按国务院规定顺序清偿。人民法院不宜把主管机关直接列为诉讼当事人,而应由被撤公司清算人作为主体参与诉讼。
In the case of a defendant whose company has been withdrawn, the court shall notify it to set up a liquidation committee as soon as possible and participate in the litigation. As China has no specific legal provisions on the liquidation of the debt cancellation work to bring the company blindness, but also to a few companies and their units to take advantage of the company to withdraw to escape the debt to take advantage of. Therefore, it is necessary to stipulate the liquidation of all kinds of companies in the form of laws and regulations. Companies entering the liquidation process shall no longer apply civil execution procedures. In the liquidation and reorganization of the company, the liquidation shall be made in the order prescribed by the State Council. The people’s court should not directly refer to the competent authority as the litigant, but should be removed from the liquidator as the main body to participate in the litigation.