在清算法律关系中,清算人制度处于核心地位,清算人既要清理公司债权债务,又要平衡各方面的关系,使清算主体平稳的走向消灭。本文通过对我国的“清算组”与国外的“清算人”在称谓上所反映出迥然的差异,探讨了清算人与清算组的关系。 In the legal relationship of liquidation, the liquidator system is at the core. The liquidators should not only clean up the creditor’s rights and liabilities of the company, but also balance all aspects of the relationship so as to make the liquidation subject go smoothly and smoothly. This paper explores the relationship between liquidators and liquidation groups through the disparate differences in appellation of the liquidators in China and foreign liquidators.