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最高人民法院《关于行政单位或企业单位开办的企业倒闭后债务由谁承担的批复》指出:“企业单位开办的分支企业倒闭后,如已实际具备法人资格的,所负债务应由分支企业自已清偿,如不具备独立的法人资格,应由开办该分支企业的单位负连带责任。如企业开办的分支机构是公司,不论是否具备独立法人资格,应根据国发(1985)102号通知处理。”国务院国发(1985)102号通知指出:“有关部门要对成立公司进行审核,因审核不当造成严重后果的,要承担经济法律责任”。上述规定,都是指导司法活动时处理企业债务的依据,笔者认为把法人分为公司法人和企业法
The Supreme People’s Court’s “Reply on Who Shoulder Debts After the Business Collapse by Business Units Opened by Administrative Units or Business Units” states: “After a branch enterprise started by an enterprise unit has actually possessed legal person status after the bankruptcy, the debts incurred by the branch enterprises themselves If the branch does not have an independent legal person qualification, it shall be jointly and severally liable for the unit that started the branch enterprise, and if the branch opened by the enterprise is a company, whether or not it has independent legal personality, it shall be handled in accordance with the notice of Guo Fa (1985) No.102. State Department Guofa (1985) No. 102 Notice pointed out: ”Relevant departments should audit the establishment of the company, because of the improper examination and cause serious consequences, they should bear the economic legal responsibility." The above provisions are all the basis for handling corporate debts when directing judicial activities. The author believes that the separation of legal persons into corporate legal persons and enterprise law