困境與抉擇：股東清算義務、責任與債權人救濟路徑之對接

Difficulty and Choice-the Jiont of Shareholder Liquidation Oblig-ation, Liability and Creditor Relief Way

針對股東違反清算義務的不同形態，應分別給予債權人何種適當的救濟方式，本文圍繞該中心，以現實困境為起點，從理論及實踐兩個層面展開論述並提出制度完善建議。應明確規定強制清算不作為追究清算責任的前置程序及舉證責任分配規則。

According to different forms of shareholders in violation of liquidation obligation, the creditors should be given shich proper relief way. This paper, around the above center, starting from realistic plight, will discuss from two aspects: theory and practice, and will put forward system consummation suggestions.