摘要
公司清算是清理解散公司债权债务和剩余财产等问题的重要程序 ,但我国公司法对此问题规定多有漏失 ,如清算人的任职资格、清算机构的法律地位、特别清算制度等 ,应加以完善。
The company liquidation is an important process in cleaning up a disbanded company's credit, debt and residual properties. But there are too many drop-outs for that in Company Law, such as the liquidator's competence for the post, the legal position of the liquidation organization and the special liquidation system, etc. These need improvement.
出处
《广西政法管理干部学院学报》
2003年第4期117-118,共2页
Journal of Guangxi Administrative Cadre Institute of Politics and Law
