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作为公司非破产清算中重要的责任主体,清算人违反对债权人的清算义务应承担相应的民事责任。本文通过分析指出,清算人对债权人承担民事责任的性质为特别法定责任,清算人承担民事责任应以故意或过失为主观认定标准,清算人的赔偿范围应限定于清算人不履行清算义务或违法清算而致公司财产流失、贬值的部分,对清算人承担赔偿责任应适用举证责任倒置原则,并提出了完善我国清算人对债权人承担民事责任的立法建议。
As an important subject of liability in the non-bankruptcy liquidation of the Company, the liquidator should bear the corresponding civil liability in breach of the obligation of liquidation to the creditors. This article points out that the liquidator should bear the special statutory responsibility for the nature of the creditor’s civil liability, the liquidator should bear the civil liability as the subjective determination of intention or negligence, and the scope of the liquidator’s compensation should be limited to the liquidator’s failure to perform the liquidation obligation or the illegal liquidation However, the loss of assets and devaluation of the company, the liability of the liquidator to bear the burden of proof should be applied to the principle of inversion, and put forward the legislative suggestions on how to improve our country’s liquidator’s assumption of the civil liability to creditors.