在我国,无论是立法还是司法实践中,对公司终止时债权人利益的保护极为重视,而对公司股东财产权利的保护却重视不够,例如,相关司法解释认为,“清算组是以清算企业法人债权债务为目的而依法成立的组织。”诚然,在公司终止时对公司债务的清偿是必需的,但是,这并不应当成为不关心股东在公司终止时财产权利保护的理由。其实,就公司法法律制度的完整性而言,在公司终止时对股东财产 In our country, whether it is legislation or judicial practice, we attach great importance to the protection of the interests of the creditors at the termination of the company, but pay little attention to the protection of the property rights of the shareholders of the company. For example, relevant judicial interpretations hold that “the liquidation group, Obligations and debts are legally established for the purpose. ”It is true that the liquidation of the company’s debt at the time of the termination of the company is necessary, but this should not be the reason for not caring about the protection of the property rights of shareholders at the termination of the company. In fact, in the case of the integrity of the legal system of the company law, the shareholders’ property should be terminated at the termination of the company