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公司的解散清算是公司退出的重要环节,在实践中,我国清算制度存在的问题颇多,特别是公司清算法律制度在许多方面存在漏洞和空白。本文围绕着公司清算问题,在批判地吸收以往“人格消灭”论等四种观念学说的基础上,明确界定了公司清算期间的法律地位,提出了新的“清算法人”说,认为公司在清算阶段,其法人的主体资格发生变化,转变为清算法人资格,清算法人丧失其经营主体资格,但仍然具有诉讼主体资格。
The dissolution and liquidation of the company is an important part of the withdrawal of the company. In practice, there are many problems in the liquidation system in our country. In particular, there are many loopholes and gaps in the legal system of the liquidation of the company. On the basis of critically absorbing the four concepts of theory of “personality elimination” and so on, this article clearly defines the legal status of the company during the liquidation period, puts forward a new “liquidation legal person” theory, that the company in the liquidation Stage, the legal personality of the legal entity changes, the legal status of the liquidation of the legal entity, the liquidation of the legal entity to lose its eligibility, but still have the main litigation qualifications.