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1.近几年来,为治理整顿流通领域中的经济秩序,我国陆续撤并了一批公司和企业.公司和企业撤并以后,对其遗留的债权债务应如何处理,已成为令人瞩目的问题. 2.为了维护有关债权人的合法权益,强化公司(企业)上级主管部门的责任,我国有关法规制度规定,上级主管部门在某些特定情形下,对其主管的公司(企业)的债务要承担连带责任.这种规定符合我国的国情,确实发挥了一定的积极作用.但是,由于有关这种连带制度的规定过于笼统,缺乏可操作性,因而给司法实践带来了某种程度的混乱.所以对这种制度的有关规定及其缺陷作出合理的评判,就显得十分重要.
1. In recent years, in order to rectify the economic order in the field of circulation and circulation, a number of companies and enterprises have been gradually merged in our country. After the merger of companies and enterprises, how to deal with the claims and debts left over by them has become a remarkable issue Problem. 2. In order to safeguard the legitimate rights and interests of creditors and strengthen the responsibility of the superior department of the company (enterprise), the relevant laws and regulations of our country stipulate that the higher-level department in charge should, under certain specific circumstances, indebted to the company (enterprise) in charge of it To assume joint and several liability.This kind of regulation accords with our country’s national conditions and indeed has played a certain positive role.But because of the provisions of such joint and several system is too general and lack of maneuverability, which brings some confusion to judicial practice Therefore, it is very important to make a reasonable judgment on the relevant provisions of this system and its defects.