浅析公司被吊销营业执照后的法律地位

A Brief Analysis of Company's Legal Status after its Business License has been Revoked

公司在注销其法人格之前必须进行清算,以了结公司存续期间的法律关系。公司被吊销营业执照只是导致其强制解散,使公司由业务经营转为清算。在公司办理注销登记之前,其人格依然存续,并以其名义参与诉讼。承认公司清算中法人格符合股东有限责任和公司财产独立的公司法理论,有利于维护公司、有限公司债权人和股东各自的利益。

Liquidation is an important procedure in cleaning up a disbanded company's credit, debt and residual properties when a company withdraws from the market. If the company's business license is re-voked, that only leads to the compulsory disincorporation. And the company only loses the qualification but still remains legal personality and should be entitled to participate in the lawsuit under its own name before the cancellation of its registration. It is propitious for protecting the legitimate rights and interests of com-panies, shareholders and creditors to admit companies possess the legal personality during the period of liquidation.