摘要
企业融资和治理理论认为,债权人对于股东和职工来说是具有积极作用的,具体体现在相机治理机制与破产程序和制度方面。但在我国的现实中,债权人却完全处于被动无权的地位。这种理论与现实的矛盾正是导致破产逃债现象十分严重的根本原因。因而,我国破产制度完善的关键在于发挥债权人的积极作用,尤其是像商业银行和金融资产管理公司等专业债权人。
In the theory of firm finance and governance, it is said that the creditors have positive effect to the shareholder and employee, which is embodied in contingent governance mechanism and bankruptcy institution. But creditors are passive and powerless in China. The paradox between theory and realism is the essential reason that causes the phenomenon of debt evasion by bankruptcy. Therefore, the key to perfect bankruptcy institution is to bring creditors＇ positive effect into full play, especially the professional creditors such as Commercial Bank and Asset Management Corporation.
出处
《改革与战略》
北大核心
2008年第7期29-30,43,共3页
Reformation & Strategy
关键词
债权人
相机治理
破产制度
creditors
contingent governance
bankruptcy system
