根据中共中央、国务院有关清理整顿公司和党政机关经商办企业的若干规定,最高人民法院的有关司法解释,党政机关对所办公司、企业撤销后的债务有清理之责,有的还需承担连带责任。但当前在处理这类案件时,有些法院往往不顾案件具体情况,一概判由党政机关承担连带清偿责任。这一状况值得重视和研究。从审判实践看,由党政机关在所办公司、所办企业撤销后对债务承担连带清偿责任,一般有三种 According to the relevant provisions of the CPC Central Committee and the State Council on cleaning up and reorganizing companies and doing business by the party and government organs, the judicial interpretation of the Supreme People’s Court and the obligation of the Party and government agencies to clean up the debt after the cancellation of the companies and enterprises that are in need are some of them Jointly and severally liable. However, at present, when handling such cases, some courts often ignore the specific circumstances of the case and convict party and government organs jointly and severally liable for liquidation. This situation deserves attention and research. Judging from trial practice, there are generally three types of liability that the party and government organs jointly and severally assume responsibility for debts after the company and the enterprises run by the party and government organs have been revoked