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僵尸企业的清理工作已然成为政府重点工作之一。清理僵尸企业不仅仅是政府的责任,更是企业的责任、股东的责任。但在司法实践中,股东不履行清算义务的情况普遍存在,僵尸企业的数量逐年递增。为了让这些僵尸企业顺利退出市场,有必要对股东清算义务进行必要的法律规制。本文对股东怠于履行清算义务的成因进行分析,并以时间为主线,将清算前的预防,清算中的规范,清算后的责任追究结合起来,全方位解决股东不愿清算、不能清算及无法清算的难题。
Zombie clean-up work has become one of the government’s priorities. It is not only the government’s responsibility to clean up the zombie enterprise, but also the responsibility of the enterprise and the shareholders. However, in judicial practice, the situation that shareholders do not fulfill their liquidation obligations is widespread, and the number of zombie enterprises is increasing year by year. In order for these zombie enterprises to exit the market successfully, it is necessary to carry out the necessary legal regulation on the shareholders’ liquidation obligations. This article analyzes the causes of shareholders ’failure to perform their obligations of liquidation, and combines the precautions before liquidation, the rules in liquidation and the accountability after liquidation to solve the shareholders’ unwillingness to liquidate, liquidation and non-liquidation Liquidation of the problem.