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追究经济实体、社会团体和其他组织的上级主管单位的连带民事责任(以下简称“追究上级责任”),是目前我国法律规定的一个重要问题,它带有明显的时代特点。这一规定适应了我国新时期经济审判工作的需要,解决了由计划经济向市场经济转轨过程中亟待理顺和解决的问题。但是“追究上级主管部门连带民事责任”,无论是在“上级主管部门”的用词上,还是在民法、公司法的理论上,都有其不当之处。因此,研究其在社会主义市场经济体制下如何调整是非常必要的。
The joint and several civil liability (hereinafter referred to as “holding the responsibility of a higher level”) of the economic entities, social organizations and other supervisory units of other organizations is an important issue currently stipulated by the law of our country, with obvious characteristics of the times. This provision has adapted to the needs of our country’s economic trial work in the new era and has solved the problems that need to be straightened out and resolved urgently in the transition from a planned economy to a market economy. However, “investigating the joint and several liabilities of higher authorities” has its own defects both in terms of “higher authorities” and in the theory of civil law and company law. Therefore, it is very necessary to study how to adjust it under the socialist market economic system.