论公司强制清算中的责任承担

On the Liability Undertaking in Company's Compulsory Liquidation

我国《公司法》对公司强制清算的规定过于简单而没有操作性。笔者认为，强制清算的组织应由公司法人机关负责，公司被吊销营业执照后不及时清算或非法清算对债权人造成损失的，应由公司法人机关负责赔偿。我国应加强对公司强制清算中的刑事立法。

Our country's Corporation Law is very simple and has no operation in its requidation. The writer regards that the organization of compulsory liquidation should be the organization of a juridical company. If the liquidation is too late or illegal and causes loss for the claimant after the company's business business license was revoked, the organization of a juridical company should compensate for the loss. Our country should strengthen the criminal legislation in company's compulsory liquidation.