（一）现行法规对企业之诞生，包括登记主管机关、企业主管部门、企业审批机关界定清楚，概念清晰，因而在实际受理企业开业申请过程中，程序规范，争议较少。而反观企业之消亡，概念模糊、法条冲突、难以自圆其说之处比比皆是。致使实践中难以操作，大量企业在消亡之际不走法 (1) The current regulations govern the birth of a company, including the clear definition of the registration authority, the competent department of the enterprise, and the examination and approval authority of the enterprise, and the concept is clear. Therefore, in the process of actually accepting an application for opening a business, the procedure is standardized and there are few disputes. On the other hand, the demise of enterprises, the concept of vagueness, conflict between laws and regulations, difficult to justify the point abound. As a result, it is difficult to operate in practice, and a large number of companies do not move at the end of their lives.