As long as the company organizes and participates in this matter, then the company is the organizer of the party. As the organizer of drinking, the company itself should have a certain foresight of the possible consequences and have such an early legal responsibility.

In addition, the employee, as one of the staff involved in drinking, not only bears personal responsibility, but also all the people involved in drinking bear legal responsibility, and all the drinkers have the obligation not to drink too much, resulting in consequences, and all the people involved in drinking should bear corresponding legal responsibilities.

Judging from this case, both parties are responsible.

It also depends on what the cause of employee's death is, whether it is alcoholism, illness caused by drinking, or something else.

The company had better compensate according to the responsibility. If there is no responsibility, appropriate compensation shall be made to their families.