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公司解散是一个很普遍的现象。虽然公司解散的原因很多,但除因合并或分立而解散外,其余原因引起的解散都必须经过清算这一程序。但由于目前我国公司法对公司解散后清算制度的规定仅寥寥数条,内容高度概括,造成司法实践中公司的清算处于虽有立法,但不完善,难以操作的状态。以致公司解散时不能有效清算,或者公司因违反法律、行政法规的规定被依法责令关闭的逃避清算,在严重损害了公司债权人和股东利益的同时也严重影响
Company dissolution is a very common phenomenon. Although there are many reasons for the dissolution of the company, all the dissolutions caused by the other reasons except the dissolution due to the merger or division must go through the liquidation process. However, due to the fact that there are only a few provisions in our company law on the liquidation system after the dissolution of the company, the content is highly summarized, which results in the company’s liquidation in the judicial practice being imperfect and difficult to operate. So that the company can not be effectively liquidated when the dissolution of the company or because of violations of laws and administrative rules and regulations have been ordered to evade the closure of the liquidation of the serious damage to the interests of creditors and shareholders of the company as well as seriously affected