摘要
破产财产是破产程序起动和运行的基础,是破产企业能否得到公平清算的重要环节。如何界定、处理破产财产不仅关系到破产企业的利益,而且关系到债权人通过破产程序分配实现自身利益的程度。在破产审判实践中经常遇到破产人控制的财产是否属于破产财产的具体界定及处理问题。本文对司法实践中存在的相关疑难问题进行了探讨,并提出了自己的观点。
The bankrupt property is the bankruptcy programmed start and the movement foundation, is whether the bankrupt enterprise to obtain the fair settlement important link. How to Emit, the processing bankruptcy property not only to relate the bankrupt enterprise's benefit, moreover relates the creditor to realize own benefit degree through the bankruptcy program allocation. Meets the property which frequently in the bankrupt trial practice the bankrupt person controls whether to belong to the bankrupt property concrete Emits and the processing question, and the opinion varies. This article related hard problem which exists to the judicial practice in has carried on the discussion, and proposed own viewpoint.
出处
《吉林公安高等专科学校学报》
2008年第2期73-76,共4页
Journal of Jilin Public Secunity Academy
关键词
破产财产
司法实践
疑难问题
法律探讨
bankrupt property
judicial practice
hard problem
legal discussion