论法人清算期间的法律地位

现行法律、法规及司法解释对法人清算期间的法律地位的规定存在缺陷,没有有效地区分法人自愿解散与法人强制解散,导致立法相互矛盾与执法的不统一。在未来民法典中,应有效区分法人的自愿解散与强制解散,明确法人自愿解散进入清算期间仍具有法人人格;而法人强制解散进入清算期间,法人人格消灭,相当于非法人团体。同时需要进行相关制度创新。

On the Legal Status of Corporations During Liquidation

There are limitations about the legal status of corporations during liquidation in our liquidating legal system. They don't differentiate corporate willing disbandment and corporate compulsory disbandment effectively, which have led to contradiction in legislation and law implementation. In the future civil code, we must differentiate them effectively and admit that corporations during willing liquidation has corporate personality and they correspond to unincorporated association during compulsory liquidation. At the same time, some relevant systems must be created.