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清算是公司解散至公司法人资格完全消灭之前必要的法律程序,是整个制度体系当中至关重要的一个环节。在宏观的角度来说,清算除了与各种社会利益有关联,在很大程度上更能够直接反作用于社会主义经济的运行秩序和社会交易安全,关系到整个市场的信用体系的建立与完善。从微观来看,清算与股东和其他相关权利人的权益是息息相关的,这中间最为重要的当属债权人的利益。本文对公司清算进行简要的分析,希望能给我国清算制度的完善贡献一份绵薄之力。
Liquidation is the necessary legal procedure before the dissolution of the company to the complete elimination of the legal personality of the company and is a vital link in the entire system of institutions. From a macro point of view, liquidation, in addition to being associated with various social interests, is to a large extent more directly counterproductive to the socialist economic order and the security of social transactions and affects the establishment and improvement of the credit system in the entire market. From the microscopic point of view, liquidation is closely related to the rights and interests of shareholders and other relevant obligees, and the most important one among them is the interests of creditors. This paper analyzes the liquidation of the company briefly, hoping to make a contribution to the improvement of China’s liquidation system.