在审判实践中,法院通常将因生产、经营管理不善等原因而歇业,撤销或名存实亡的企业的主管单位作为案件当事人参加诉讼,或在执行过程中鉴于上述原因直接裁定变更主体为企业的主管单位,并由其直接承担经济责任。这样做,一方面,由于主管单位应承担法律责任的含义不同,出现认定上的混乱,如:清理责任、清偿责任、连带责任等;另一方面,又因主管单位承担责任的条件不明,致使主管单位不协助法院办案,上诉、申诉情况时常发生,为此,我们结合审判实践,就企业法人撤销后主管单位应承担法律责任的问题,谈谈初步的认识。 In the trial practice, the court usually takes the competent unit of the enterprise that is closed, rescinded or in name only due to the reasons of production, operation and management as the case party to participate in the litigation or, in the implementation process, directly determines that the main body of the change is the competent unit of the enterprise , And by its direct economic responsibility. In doing so, on the one hand, due to the different meanings that legal authorities should bear legal responsibility, confusion in cognizance arises such as: liquidation responsibility, liquidation liability, joint and several liability, etc. On the other hand, due to the unclear conditions of the responsibility of the competent authority, The competent authorities do not assist the court handling cases, appeals, appeals often occur, therefore, we combine trial practice, the withdrawal of corporate legal entity should assume legal responsibility, to talk about the initial understanding.