清算是依法定程序清理目标公司的债权债务、处理其剩余财产并最终终止公司法律人格的法律制度。现行法律的相关规定混淆了清算义务主体和清算实施主体的区别。正确界定清算义务主体和清算实施主体的地位及其关系 ,承认债权人对清算方案和清算报告的确认权与撤消权 ,是完善公司清算制度的需要。 Liquidation is the legal system of liquidating the claims and debts of the target company according to legal procedures, handling the remaining property and eventually terminating the legal personality of the company. The relevant provisions of the current law confuse the difference between the principal of liquidation obligations and the principal of liquidation. Correctly defining the status of liquidation obligations and the subject of liquidation and their relationship, recognizing the creditors’ right of confirming and rescission of liquidation plans and liquidation reports is the need to perfect the liquidation system of the company.