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《企业财务通则》第37条规定:“企业按照章程规定解散或者破产以及其它原因宣布终止时,应当成立清算机构,对企业财产、债权、债务进行全面清查,编制资产负债表、财产目录和债权、债务清单,提出财产作价依据和债权、债务处理办法,妥善处理各项遗留问题。”因此,当企业发生以下情形之一的,应当成立清算机构,依法进行清算:(1)营业期限届满;(2)企业章程规定的解散事由出现;(3)企业设立的宗旨已实现,或根本无法实现;(4)股东大会决定解散;(5)违反国家法律、法规或危害社会公众利益被政府依法撤销;(6)企业宣告破产。本文拟谈谈乡镇企业终止清算的有关问题。
Article 37 of the “General Rules for Corporate Finance” stipulates that: “When an enterprise is dissolved or bankrupted in accordance with the provisions of the articles of association and other reasons are declared to be terminated, a clearing institution shall be established to conduct a comprehensive inventory of the company’s property, creditor’s rights and liabilities, and to prepare a balance sheet and a property inventory. Debt claims and debt lists, put forward the basis for property valuation, and deal with claims and debts, and properly handle all the remaining issues." Therefore, when an enterprise has one of the following situations, it shall establish a clearing institution and perform liquidation according to law: (1) Business period Expiry; (2) Causes for dissolution of the provisions of the Articles of Association appear; (3) The purpose of the establishment of the company has been achieved, or it cannot be achieved at all; (4) The shareholders’ meeting decided to dissolve; (5) Violated the national laws, regulations or endangered the interests of the public The government revoked according to law; (6) The company declared bankruptcy. This article intends to talk about the problems related to the termination of liquidation of township and village enterprises.