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公(gong)(gong)(gong)司(si)(si)(si)注銷是指當(dang)一個公(gong)(gong)(gong)司(si)(si)(si)宣告破產(chan)，被其它公(gong)(gong)(gong)司(si)(si)(si)收購、規(gui)(gui)定的營業(ye)期限屆滿不(bu)續、或(huo)公(gong)(gong)(gong)司(si)(si)(si)內部解(jie)散(san)等情形時，公(gong)(gong)(gong)司(si)(si)(si)需(xu)要(yao)到登記機關(guan)申(shen)請注銷，終止公(gong)(gong)(gong)司(si)(si)(si)法(fa)人資格的過(guo)程(cheng)。公(gong)(gong)(gong)司(si)(si)(si)注銷有內部和外部兩方(fang)面的原(yuan)因(yin)(yin)，內部原(yuan)因(yin)(yin)例如(ru)(ru)公(gong)(gong)(gong)司(si)(si)(si)經(jing)營不(bu)善(shan)，市場不(bu)好等。外部原(yuan)因(yin)(yin)例如(ru)(ru)被吊(diao)銷、撤(che)銷等，具體(ti)如(ru)(ru)下：股東(dong)或(huo)股東(dong)會(hui)作(zuo)出公(gong)(gong)(gong)司(si)(si)(si)解(jie)散(san)決議；公(gong)(gong)(gong)司(si)(si)(si)依(yi)法(fa)宣告破產(chan)；公(gong)(gong)(gong)司(si)(si)(si)章(zhang)程(cheng)規(gui)(gui)定營業(ye)期限屆滿且不(bu)續；公(gong)(gong)(gong)司(si)(si)(si)章(zhang)程(cheng)或(huo)法(fa)律規(gui)(gui)定的解(jie)散(san)事由(you)出現；公(gong)(gong)(gong)司(si)(si)(si)因(yin)(yin)合并、分(fen)立(li)解(jie)散(san)；公(gong)(gong)(gong)司(si)(si)(si)被依(yi)法(fa)強制(zhi)解(jie)散(san)；公(gong)(gong)(gong)司(si)(si)(si)吊(diao)銷或(huo)撤(che)銷后(hou)轉注銷。