公司的清算在规范与实践的层面都还存在问题。从清算公司内部而言,股东与债权人存在直接的利益冲突,股东不是公司的事务执行人,董事作为法定清算机构乃顺理成章。我国《公司法》关于股东另行成立清算组的规定有历史原因,但现已明显不合理,其忽视了非破产清算与破产清算的不同。从外部而言,清算制度涉及债权人与股东利益的权衡,而现有制度实践没有或以扭曲的方式实现这种平衡,其忽视了股东在清算程序中“责任切断”利益的实现。清算公司的或有债权人、遗漏债权人及清算程序结束后新产生的债权人只能在清算结束后的特定时间段内要求股东以“剩余财产”对公司的债务进行清偿。 The company’s liquidation in the norms and practices of the level of still exist problems. From the inside of the liquidation company, there is a direct conflict of interests between the shareholders and the creditors. The shareholders are not the executives of the company and the directors as statutory liquidation agencies are a matter of course. There are historical reasons why the Company Law of the People’s Republic of China stipulates that shareholders should set up liquidation groups separately. However, it is obviously unreasonable now, which ignores the differences between non-bankruptcy liquidation and bankruptcy liquidation. From the outside, the liquidation system involves the trade-off between the interests of the creditors and the shareholders. However, the current system practice does not or distorts the balance, which neglects the realization of shareholders’ interests in the liquidation process. A liquidated company’s obligee, a default creditor and a newly created creditor after the liquidation process can only require the shareholder to liquidate the company’s debt with “remaining property ” within a specified time after liquidation.