摘要
我国企业破产法中新增的重要内容——破产重整制度在发达国家已经实施多年,但在我国的实施才刚起步,效果尚需观察。传统清算等破产法律制度给人们造成的固有思维某种程度上影响了重整制度的理解与适用。重整制度的产生和立法价值旨在维护社会整体利益,重整制度与债权人利益是对立统一的辩证关系,在复杂利益格局中处理好重整制度的立法目的和债权人的利益,需要正确、恰当地把握利益平衡关系。
Reorganization is included in the Law on Enterprise Bankruptcy to meet the call of economic situation in China. However, since its implementation, it is more often condemned than favorably considered because of the improper treatment of various interests relations. This article describes the unity of opposites between bankrupt reorganization system and creditor interests in dialectical logic terms. It suggests that only when the existing system gives prudent consideration to the contradiction between the two in both legislation and judicial application can the objective of successful reorganization be realized.
出处
《武汉科技大学学报(社会科学版)》
2010年第2期42-47,共6页
Journal of Wuhan University of Science and Technology:Social Science Edition
基金
中南财经政法大学博士生创新基金项目(编号:2008BFXBFX13)
关键词
破产清算
破产重整
破产预防
债权人利益
bankruptcy liquidation
bankruptcy reorganization
bankrupt prevention
creditor interests