环境污染具有隐蔽性、长期性、复杂性,清算企业本应承担的环境责任常常被忽略,因其企业状态的特殊性,亦找不准具体措施来完善环境责任的担当。由于立法仍不完善,研究未深入具体,实践经验尚未总结提炼等原因,我国清算后企业环境责任的承担问题在理论和实践上有所缺失。本文希望通过理论分析,借鉴国外相关支付,以期抛砖引玉,引起理论界及实践中的共同关注。 Environmental pollution is concealed, long-term and complex. The environmental responsibility that the liquidation company should bear is often neglected. Due to the particularity of the state of the enterprise, specific measures can not be found to improve the environmental responsibility. Because the legislation is still not perfect, the research is not deep and concrete, the practical experience has not been summarized and other reasons, the problem of corporate environmental responsibility after liquidation in China is lacking in theory and practice. This article hopes through the theory analysis, draws lessons from the foreign related payment, with a view to start a discussion, arouses the common concern of theorists and in practice.