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清算人未尽清算义务的表现有哪些
释义
清算人未尽清算义务的表现:1、清算义务人未经依法清算,直接向工商部门出具虚假的清算报告,骗取工商部门办理了企业注销登记的;2、清算义务人在清算过程中转移执业资产或以明显不合理的低价变卖企业财产,销毁隐匿企业财务账册,指使企业资产状况不明等的。法律依据:《公司法》第一百八十九条清算组成员应当忠于职守,依法履行清算义务。清算组成员不得利用职权收受贿赂或者其他非法收入,不得侵占公司财产。清算组成员因故意或者重大过失给公司或者债权人造成损失的,应当承担赔偿责任。
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