吊销营业执照的法律问题探析

吊销营业执照是工商行政管理部门常用的一种处罚手段,但这种具体行政行为却引出一系列问题,如被吊销营业执照后,企业是否仍具法人资格?被吊销营业执照后如何进行清算?债权人的利益如何保护?这些问题若得不到明确,大量因吊销营业执照而停止经营的企业无法进入清算程序了结债权债务,从而实现其作为法人的正常消亡过程,这将不利于现代企业制度的完善和市场经济秩序的稳定。对企业被吊销营业执照后的法人资格及其清算问题进行了探讨,以期能对我国公司法制的完善有所裨益。

On the Issues Related to Revoking Business License

As one of the main punishment methods used by industrial and commercial bureau of China, revoking business license leads to a series of problems, such as corporate organization, protecting the creditor's benefit and company liquidation problem after the business license revoked. In fact, many companies can not get into the liquidation process to terminate their corporate organization and quit the market. The article analyzes the problems of corporate organization and liquidation after the situation of revoking business license happened to a company.