吊销营业执照是消灭企业的法人资格还是剥夺企业法人的经营权,不仅在实务界没有统一的认识,即使在理论界也众说纷纭。本文通过对吊销营业执照性质的探讨,从理论上澄清了其本质为对企业法人经营权的剥夺,并提出通过建立企业法人的强制清算制度来完善我国的企业法人消灭制度。 The revocation of the business license is to eliminate the legal personality of enterprises or deprived of the right to operate corporate entities, not only in practice there is no uniform understanding, even in the theory community are also divided opinions. Through the discussion of the nature of the revocation of business license, this paper clarifies its essence as the deprivation of the corporation ’s management right theoretically and proposes to perfect the corporate legal person elimination system in our country by establishing the compulsory liquidation system of corporate legal person.