公司是市场经济中的重要经济体，其设立、变更、终止的全过程均应当受到重视。我国《公司法》规定，除合并、分立情形外，公司解散均须经清算程序。清算义务人是启动清算程序的重要责任主体，因此明确清算义务人的主体范围对后续清算工作的开展和公司的有序退出市场具有重要意义。《民法总则》在《公司法解释（二）》的基础上建立了统一的法人清算义务人制度，但司法实践中仍然以全体股东为有限责任公司的清算义务人，过度集中于债权人利益保护、忽视中小股东不能也不适合承担清算义务的问题仍然存在。 本文立足于有限责任公司，讨论除破产、分立、合并之外的解散清算情形下的清算义务人的主体范围。笔者认为应当重视股东是否参与公司经营情况的差别，以及部分股东、董事客观上不能且不适合履行清算义务的事实，准确划定清算义务人的主体范围，以完善清算义务人制度，规范市场主体退出机制。 本文共分为六章。第一章主要介绍清算义务人的基本理论。通过梳理清算义务人的立法沿革，并通过与清算人等概念的比较，进一步明确清算义务人的概念与内涵。第二章提出应当依据公司利益之关联性、利益保护之均衡性和权利义务之一致性原则，以及信义义务理论和控制理论来确定清算义务人的主体范围。第三章结合前述原则和理论基础，分析董事成为清算义务人的原因。董事的信义义务及职权，决定了其应当承担清算义务。但需要注意部分董事客观上不能且不适合履行清算义务，如非股东董事，应当予以排除。第四章系统分析股东成为清算义务人的法律原因。对有限责任公司而言，应否将全体股东纳入清算义务人的范围存在较大争议。尽管司法实践常常将有限责任公司的全体股东一体看作清算义务人，但是中小股东不能且不适合履行清算义务的客观实际不容忽视，其弱势地位也表明不宜成为清算义务人。第五章主要讨论实际控制人能否成为清算义务人。实际控制人对公司本无直接法定义务，但若债权人能够举证证明实际控制人对公司无法清算存在过错时，就要承担相应的民事责任。第六章主要介绍清算义务人不当履行清算义务时应当承担的民事责任，具体包括：清算责任、清算赔偿责任和公司债务连带清偿责任。根据上述分析，笔者认为有限责任公司的清算义务人应当包括公司的董事和控股股东，以及特殊情形下的实际控制人。

The company is an important economy in the market economy, and its entire process of establishment, change and termination should be taken seriously. Company Law stipulates that, except for mergers and divisions, the company's dissolution must be subject to liquidation procedures. The liquidation obligor is an important responsibility subject for initiating the liquidation procedure. Therefore, clarifying the scope of the liquidation obligor is of great significance to the development of the subsequent liquidation work and the orderly exit of the company from the market. The "General Principles of Civil Law" established a unified legal person liquidation obligor system on the basis of "Company Law Interpretation (II)", but in the judicial practice, all shareholders are still the liquidation obligors of limited liability companies. The problem of excessive concentration on the protection of creditors' interests and neglect of small and medium shareholders cannot and is not suitable for liquidation obligations still exists. Based on the limited liability companies, this paper discusses the scope of the liquidation obligor in the case of dissolution and liquidation in addition to bankruptcy, separation and merger. The author thinks that we should pay attention to the difference of whether shareholders had participated in the operation of the company, and the fact that some shareholders and directors are objectively unable and unfit to perform the liquidation obligation. We should accurately delineate the scope of the liquidation obligor, to improve the liquidation obligor system and regulate the market entity exit mechanism. This paper is divided into six chapters. The first chapter mainly introduces the basic theory of liquidation obligors. By sorting out the legislative evolution of the liquidation obligor and further comparing the concept with the liquidator, the concept and connotation of the liquidation obligor are further clarified. The second chapter proposes that the scope of the liquidation obligor should be determined according to the relevance of the company's interests, the balance of interest protection and the principle of consistency of rights and obligations, as well as the theory of belief obligation and control theory. The third chapter combines the above principles and theoretical basis to analyze the reasons why directors become liquidation obligors. The director's fiduciary duty and authority determine that he should bear the obligation of liquidation. However, it should be noted that some directors are objectively unable and unsuitable for performing liquidation obligations. For non-shareholder directors, they should be excluded. The fourth chapter systematically analyzes the legal reasons for shareholders to become liquidation obligors. For a limited liability company, there is a big controversy about whether all shareholders should be included in the scope of the liquidation obligor. Although in the judicial practice all shareholders of the limited liability company are considered to be liquidation obligors, the objective reality that small and medium shareholders cannot and are not suitable for liquidation obligations cannot be ignored, and its weak position also indicates that it is not appropriate to become a liquidation obligor. The fifth chapter mainly discusses whether the actual controller can become a liquidation obligor. They have no direct legal obligation to the company, but if the creditor can prove that the actual controller is at fault in inability to liquidate of the company, it will bear the corresponding civil liability. The sixth chapter mainly introduces the civil liability that the liquidation obligor should bear when performing the liquidation obligation improperly, including: liquidation responsibility, liquidation compensation liability and joint liability. According to the above analysis, the author believes that the liquidation obligor of a limited liability company should include the directors and controlling shareholders of the company, as well as the actual controllers under special circumstances.