公司清算是公司终止法人资格,退出市场的必经程序,所有的公司在终止之前都必须经过清算这一程序和环节。在未经清算,未对起其债务作出清偿并对其现存法律关系和法律事务作出合法的了结前,任何公司是不能终止的。但目前我国的清算法律制度并不完善,使得清算程序出现了大量的问题。本文就恶意不清算行为出现的原因及其危害进行分析,以寻恶意不清算行为的坏水源头。 Company liquidation is the company to terminate the legal personality, the necessary procedures to exit the market, all companies must be liquidated before the termination of this procedure and links. Any company can not be terminated without liquidation, without paying off its debts and legally closing its existing legal and legal affairs. However, the current legal system of liquidation in China is not perfect, which has caused a great deal of problems in liquidation procedures. This article analyzes the reasons for the malfeasance and its harmfulness, in order to find the source of bad water for malicious misconduct.