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清算人是以执行清算事务为目的依法选任的个人或组织,是清算中公司行为能力的实施机构,其地位相当于公司解散前的董事会。其在公司解散后负责进行公司债权债务的清算,这对保护公司债权人及公司股东的利益具有重要作用。然而我国现行《公司法》在清算人的选任等方面的规定仍存在不足,应完善我国清算人制度。
The liquidator is an individual or organization elected according to law for the purpose of executing liquidation affairs. It is the implementing agency of the company’s ability to conduct liquidation and its status is equivalent to that of the board of directors before the dissolution of the company. After the dissolution of the company, it is responsible for liquidating the creditor’s rights and debts of the company, which plays an important role in protecting the interests of creditors and shareholders of the company. However, there are still some shortcomings in the current “Company Law” in terms of the appointment of the liquidator, etc., and the system of the liquidator in our country should be perfected.