企业清算法律制度的反思与重构

为确保社会主义市场经济秩序的有序发展 ,应着重构建内容和谐、重点突出的清算法律制度 ,通过清算制度着重规范清算的类别、清算组织的设立与运作、清算活动中对外通知和公告及其效力等问题。为使企业清算有法可依 ,建议颁布一部《企业清算法》。

On Reconstruction of the Legal System of Enterprise' s Liquidation

At present, some enterprises, after they have been are dissolved or their licenses have been revoked, are usually disinclined to carry on the work of liquidation. Some of those enterprises even refuse to perform the obligation of liquidation in order not to repay debt. To maintain the order of socialist market economy, it is necessary to reconstruct the legal system of liquidation, which shall be concordant in content and be distinct in emphasis. This legal system of liquidation should define the following issues: the regimentation of liquidation, the instauration and operation of liquidation committee, the notification, proclamation and effect of the notification and proclamation during the process of liquidation. In order that there is a law to be observed during the process of liquidation, the author suggest that the law of enterprise liquidation should be legislated in the future.