近年来,一些不具备开办条件、违法乱纪以及长期经营不善、严重亏损、资不抵债的企业被撤并。其被撤并后遗留下的债权、债务如何处理和主管部门在什么情况下可以成为诉讼当事人,是当前经济审判实践中必须明确认识的问题。本文拟结合民法通则及其他有关法律、政策的规定,谈谈对这一问题的看法。 In recent years, some enterprises that do not have the conditions to start a business, illegally break the law and engage in long-term business mismanagement, have suffered serious losses and are insolvent have been withdrawn. The claims and debts left over by the merger and the handling of the debts and the circumstances under which the competent authority may become the litigant are the issues that must be clearly understood in the current economic trial practice. This article intends to combine the General Principles of Civil Law and other relevant laws and regulations, talk about the views on this issue.