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我国《公司法司法解释(二)》规定了公司的清算义务人因怠于履行清算义务所应承担的民事法律责任。清算义务人制度的确立是公司清算制度的一大进步,它对于促使清算义务人积极主动履行义务,保障公司清算顺利进行有着重要的现实意义。但在理论界和实践中,对于清算义务人与清算人的联系与区别有许多不同的理解,造成法律适用上的模糊和矛盾。文章尝试对二者进行比较分析,以期推动学术界对此进一步的研究。
China’s “Judicial Interpretation of Company Law (II)” stipulates the civil liability of the company’s liquidation obligor due to lazy fulfillment of the liquidation obligation. The establishment of liquidation obligor system is a great improvement of the liquidation system of the company. It has important practical significance to promote the liquidation obligor to take the initiative to perform its obligations and to ensure the smooth liquidation of the company. However, in theorists and practice, there are many different understandings about the connection and difference between the obligor and the liquidator, resulting in the ambiguity and contradiction in the application of the law. The article tries to make a comparative analysis of the two, with a view to promoting academic further research on this.