The hearing procedure is able to remedy the disadvantages of the corporation compulsory liquidation because of its special features and functions. And the hearing procedure fully shows the value of the compulsory liquidation and is accepted as the process in the compulsory winding up. 听证程序因其本身所具有的特点和功能,可有效弥补公司强制清算制度存在的不足,充分体现公司强制清算制度的价值,而被最高人民法院引入公司强制清算制度。