中央企业在压减关停没有存续意义的法人企业过程中,管理层和执行人都要审慎地处理实施过程中的法律风险、商务风险、维稳风险,消除或降低对其他存续企业正常生产经营的不良影响。关停企业是否具备法律诉讼主体资格以及诉权行使方式与其企业组织形式、工商登记审批程序、清算程序密切相关,企业在关闭前可以通过合法方式转移债权维护权益,并管理债务来规避“资不抵债”触发的破产程序。但是虚假清算、逃避债务等恶意行为需要承担法律责任。文章重点聚焦实务中围绕关停公司诉讼主体资格、债权债务处理、资不抵债企业关闭等三个问题展开,着力在相关实体法和程序法方面提供一些建设性的理论指引。 During the process of reducing or eliminating the legal person enterprise with no lasting significance, the central government must prudently handle the legal risks and business risks during the implementation process, stabilize risks and eliminate or reduce the risks to the normal production and operation of other surviving enterprises Adverse effect Whether the company has the legal subject of litigation and the mode of exercising the right of action is closely related to the form of its enterprise organization, the examination and approval procedure of the business registration, and the liquidation procedure. Before the closure of the enterprise, the enterprise may legally transfer the claims to safeguard their rights and interests and manage the debts to evade the “ Debt ”trigger the bankruptcy proceedings. However, such malicious acts as fake liquidation and debt avoidance need to bear legal liabilities. The article mainly focuses on three issues concerning the qualification of main body of litigation to be closed down, the treatment of creditor’s rights and liabilities, the closure of insolvent enterprises, etc., and provides some constructive theoretical guidance in the related substantive and procedural laws.