企业法人的独立人格和有限责任——对某银行与某香油公司、镇政府借款合同纠纷一案中企业改制问题的几点反思

The Independent Personality and Limited Responsibility of Legal Person of Enterprise

我国国有企业、集体企业向公司制改革的过程中，无论是在理论上还是在实践中，遇到了许多问题。其中有一些问题属于人民法院在审判实践中对法律、法规、政策的理解、运用问题。如企业出售前的遗漏、隐瞒的债务，原则上应由负清理责任的企业主管部门在原企业出售前的实有财产范围内对债权人承担清偿责任，企业实行零资产出售的，应由购买方与出售方对债权人承担连带责任，由购买方出资成立的新有限公司仅应以其股权为限承担责任。本文拟从企业法人的基本原则来阐述上述观点。

Many problems have been left behind the reform of state - owned and collective enterprise to the corporation system, practically and theoretically. Some of them may be part of the undertaking and operation of law, rules, regulations and policies by the people's court in judicial practice. The pre- sale debts, omitted or conceded, should be undertaken within the range of dependable property by the administration department above, for zero property, the newly -established company limited will undertake the responsibility, while the buyer and seller are responsible for the creditor. Thus, the article discuss the above viewpoints from the basic principles concerned about the legal person of the enterprises.