On the Liquidation Obligor of a Legal Person and Its Liquidation Liabilities——Reviewing the Article
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摘要: 《民法总则》第70条首次在民商事一般法的层面上规定了法人解散之清算义务人及其清算责任。在《公司法》对公司清算义务人没有明确规定的情形下，《公司法解释(二)》第18条至第20条在实质意义上规定了公司清算义务人及其责任，却与《民法总则》第70条不一致，有违反上位法之嫌。但是该司法解释并未明确提出清算义务人概念，其所谓清算义务人责任的相关规定并非全部依据清算义务人之法理而做出，可以继续有效适用，亦可迎合《民法总则》第70条的规定而进行适当修改后继续适用。Abstract: The Article 70 of the General Provisions of Civil Law provides firstly the liquidation obligor of a legal person and its liquidation liabilities. Because there aren't any provisions about the liquidation obligor in the Company Law, the articles 18-20 of the Judicial Interpretation Section II on the Company Law provide actually the liquidation obligor of a legal person and its liquidation liabilities. But they aren't in keeping with the Article 70 of the General Provisions of Civil Law and so lead to the suspicion of the violation of superior law. The Judicial Interpretation Section II on the Company Law doesn't provide the concept of the liquidation obligor and its provisions of so-called liquidation liabilities of the liquidation obligor aren't based on the legal principles of liquidation obligor. So these articles can remain in force, and also be modified properly to remain valid according to the Article 70 of the General Provisions of Civil Law.
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期刊类型引用(3)
1. 刘春彦，孙俊，杨健宇. 《民法典》下清算及有限责任公司清算义务人主体再界定. 证券法律评论. 2021(00): 171-191 . 
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2. 刘怿. 论有限责任公司股东的清算责任. 中国商论. 2019(10): 136-140 . 百度学术
3. 张俊勇，翟如意. 有限责任公司清算义务人主体问题研究. 法律适用. 2019(19): 88-94 . 百度学术
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