公司清算是公司解散后至公司法人资格完全消灭之前的必经的法律程序。公司在其完全丧失法律上的人格之前,须对其存续期间所发生的债权债务关系作一次清理,了结公司的未了事务,及时行使债权和清偿债务,对剩余财产加以分配,以尽量避免公司退出市场时对市场交易秩序造成负面影响,保证整个社会经济的健康、有序发展。我国《公司法》第八章第189条至 Corporate liquidation is the necessary legal procedure after the dissolution of the company until the corporate legal personality is completely eliminated. Prior to its complete loss of legal personality, the company shall clean up the debts and liabilities of the company during its existence, settle the unfinished business of the company, timely exercise its claims and pay off the debts, and allocate the remaining property so as to avoid any possible delay to the company When withdrawing from the market, it will have a negative impact on the order of market transactions and ensure the healthy and orderly development of the entire society and economy. China’s “Company Law” Chapter VIII of Article 189 to