新《公司法》与企业法人关系探析

吊销企业法人营业执照的性质及其后果一直存在争议，《公司法》在修订过程中考虑了该问题，现已明确吊销营业执照是公司解散的原因之一，而不是公司丧失法人资格的标志，公司被吊销营业执照后应进行清算，清算期间公司存续，仍具有法人资格，直至清算结束，注销公司登记，公告终止后公司消亡，法人资格消灭。

On the Relationship between New Company Law and Corporate Organization

There are many arguments on legal character and effects of revoking business license.The Company Law had taken the issue into account when it was being revised.The new Company Law has put forward that revoking business license is one of reasons for which the company is dismissed,not a sign of losing corporation organization status.After being revoked business license,the company should get into the process of liquidation.During company liquidation,the company still exists and has corporation organization status until the process of liquidation is completed.The registration is nullified and the announcement of termination is made,then at the same time the corporation organization status is terminated.