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《中华人民共和国民法通则》(以下简称《民法通则》)第40条规定,“法人终止,应当依法进行清算,停止清算范围外的活动”。法人终止,是指法人消亡、民事主体资格的丧失。它包括:1.依法被撤销;2.解散;3.破产;4.其他原因。法人终止必须进行清算,这是我国规范民商事活动的一项重要法律制度。当前,由于社会主义市场经济体制正在逐步完善过程中,在这个问题上的立法和司法解释尚不完善,企业法人解散后的清算出现了诸多问题,以至一些企业利用法人制度和有限责任原则逃债、废债,严重损害了债权人的利益,造成市场信用度下降,在一定程度上干扰和破坏了社会主义市场经济秩序。本文试对企业法人不尽清算责任的法律问题作一些粗浅探讨。
Article 40 of the General Principles of Civil Law of the People’s Republic of China (hereinafter referred to as the General Principles of Civil Law) stipulates that “when a legal person is terminated, liquidation should be conducted according to law and the activities outside the scope of liquidation shall be suspended.” The termination of legal person means the disappearance of the legal person and the loss of civil subject qualification. It includes: 1. Is legally withdrawn; 2. Dismissed; 3. Bankruptcy; 4. Other causes. The termination of the legal person must be liquidated, which is an important legal system for regulating civil and commercial activities in our country. At present, due to the gradual improvement of the socialist market economic system, the legislative and judicial interpretation on this issue is still not perfect. Many problems emerged after the dissolution of corporate legal persons. As a result, some enterprises use the legal person system and the principle of limited liability to evade debt, Debt collection has seriously damaged the interests of creditors, resulting in a drop in the market creditability and to a certain extent disturbing and undermining the socialist market economic order. This article attempts to make some superficial discussions on the legal issues that corporate legal persons may not be able to liquidate.