Moral Responsibility of Curators in the Liquidation of State-Owned Legal Entity Companies

This study aims to investigate the ethical responsibilities of curators in managing the liquidation process of State-Owned Enterprises (SOEs). The method used is a literature review, examining various relevant sources to gain a deep understanding of the moral and ethical dilemmas faced by curators during the SOE liquidation process. The study's findings indicate that the moral responsibilities of curators encompass several critical aspects: protecting public interests by ensuring the continuity of essential services provided by SOEs tao the community, considering the welfare of affected employees by providing fair compensation and support in finding new employment, ensuring fairness for all stakeholders involved in the liquidation process through high transparency to support accountability, upholding integrity and high business ethics to avoid conflicts of interest and ensuring decisions are based on mature moral considerations, and considering the social and environmental impacts of SOE liquidation and seeking solutions that minimize negative consequences. This research provides important insights for curatorial practices and the ethical and responsible management of SOE liquidations. Curators are also advised to continuously enhance their skills and expertise through ongoing training and education to ensure the liquidation process is conducted fairly, transparently, and responsibly.