司法实践中，我国企业法人被撤销或吊销后，往往无人清理债权、清偿债务。

In the judicial practice in China, when a business is cancelled or revoked, almost nobody will pay off its debts.

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目前我国民法理论界主流观点认为，企业法人被撤销或吊销后，民事主体资格依然存在，但实践中的冲突对传统的法人终止理论提出了质疑。

In terms of the theory of civil law, there exists no common understanding of whether business corporations have qualifications of civil subject after they are revoked or suspended.

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