摘要
重整计划是重整程序中最重要的法律文件。各国(地区)重整立法均予以充分重视。2006年颁布的《中华人民共和国企业破产法》对之也加以重点规定。从拟定、通过、批准与执行等四个方面对重整计划制度进行比较研究,可以为我国将来的立法完善及司法实践提供参考。
Reorganization plan is the most important legal file in the procedure of reorganization,whicn is given great attention in reorgnization legistlation of every country or area. Law of the People＇s Republic of China on Enterprise Bankruptcy issued in 2006 also puts great emphasis on prescribing it. This paper will provide reference to legislation improvement and judicial practice in the future to conduct comparative study on the system of reorganization from four aspects such as designing, passing, confirmation and execution.
出处
《合肥学院学报（社会科学版）》
2007年第3期99-103,共5页
Journal of Hefei University:Social Sciences
关键词
重整计划
破产法
重整制度
reorganization plan
bankruptcy law
system of reorganization
