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1990年12月12日,国务院下发了[1990]68号《关于清理整顿公司中被撤并公司债权债务清理问题的通知》(以下简称68号文件)。尽管该文件是在清理整顿公司的特殊背景下制定的,但其规定是符合民法及公司法的一般原理的,其规定的原则有重要的价值。在公司法尚未颁布之前,该文件可以说是确定开办单位承担终止企业债务责任问题方面比较完备的规范性文件。在前一阶段清理整顿仍有遗留案件、目前一般性的企业撤并问题缺乏规范以及新一轮投资热潮
On December 12, 1990, the State Council issued [1990] No. 68 Notice Concerning the Clean-up and Reorganization of Claims and Debts of Companies Deleted (hereinafter referred to as Document No. 68). Although the document was developed under the special background of cleaning up and reorganizing the company, its provisions are in line with the general principles of civil law and company law, and the principle of its provisions is of great value. Before the promulgation of the Company Law, the document can be said to be a relatively complete normative document on the issue of starting a unit to assume responsibility for terminating corporate debts. In the previous stage there are still cases of rectification and rectification. At present, the general problem of corporate mergers and the lack of norms and a new round of investment craze