题目详情

下列选项中,不属于企业法人终止原因的是( )

  • A.企业法人解散
  • B.企业法人违约
  • C.企业法人被撤销
  • D.企业法人被宣告破产

正确答案及解析

正确答案
B
解析

【考情点拨】本题考查了企业法人终止原因的知识点。 【应试指导】2017年10月1日实施的《民法总则》将法人分为营利法人和非营利法人。《民法总则》第76条规定,以取得利润并分配给股东等出资人为目的成立的法人,为营利法人。营利法人包括有限责任公司、股份有限公司和其他企业法人等。第68条规定,有下列原因之一并依法完成清算、注销登记的,法人终止:(1)法人解散;(2)法人被宣告破产;(3)法律规定的其他原因。法人终止,法律、行政法规规定须经有关机关批准的,依照其规定。第

69条规定,有下列情形之一的,法人解散:(1)法人章程规定的存续期间届满或者法人章程规定的其他解散事由出现;(2)法人的权力机构决议解散;(3)因法人合并或者分立需要解散;(4)法人依法被吊销营业执照、登记证书,被责令关闭或者被撤销;(5)法律规定的其他情形。

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