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我国企业清算制度尤其是企业法人清算制度的不完备使得企业逃废债务成为严重的经济问题。文章认为,立法应明确工商机关为企业法人清算的监督机关,应完善企业法人的清算主体不履行清算义务应承担的行政及刑事责任,以维护正常的市场秩序。
The incompleteness of the liquidation system in our country, especially the liquidation of the corporate legal person, makes it a serious economic problem for the enterprises to evade their debts. The article holds that the legislation should clarify that the industrial and commercial organs should supervise the organs of legal persons, and should improve the administrative and criminal responsibilities which should be borne by the main body of the corporate legal entity in performing the liquidation obligations so as to maintain the normal market order.