浅谈企业破产财产的界定

On the Definition of Insolvent Properties of Enterprises

企业的破产财产认定问题,从表面上看是一个简单区分一下财产范围的问题,由于我国破产法律规定的特殊性,它又是理论性及实践性很强的问题。我国现有的破产财产有关法规和司法实践存在不足之处,亟待完善。

The issue of defining the insolvent properties of enterprises is not as simple as property classification. It is a major theoretical as well as practical issue due to the specialty of prescription in Chinese bankruptcy law. The defects of current bankruptcy law and judicial practice in China need to be perfected.