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在现实经济生活中,受社会环境的限制和内在经营活动的影响,公司独立人格的存续不可避免地进入从设立到发展,从运营到终结的循环之中。在公司人格存续的最后阶段,也即公司的清算过程中,其是否能够合法、有序地退出市场,对于投资人与债权人的利益保障而言均十分重要。因此清算制度自然成为了减少社会财富浪费、化解社会风险的重要法律程序。公司清算制度既肩负着维护市场安全、合法理性地保障公司退出竞争市场的任务,又承载着保护债权人及利害关系人的
In the realistic economic life, under the influence of social environment and internal business activities, the survival of the independent personality of the company inevitably entered a cycle of from establishment to development and from operation to termination. In the final stages of the existence of corporate personality, that is, the company’s liquidation process, whether it can legally and orderly withdraw from the market, both for the protection of investors and creditors interests are very important. Therefore, the liquidation system has naturally become an important legal procedure to reduce social waste of wealth and defuse social risks. The liquidation system of a company shoulders both the task of safeguarding the market safety, legally and reasonably ensuring the company’s exit from the competitive market, and carrying the protection of creditors and interested parties