中美破产重整制度的法律问题比较研究

A Legal Compare and Study on the System of Bankruptcy and Reorganization between China and the United States

破产重整为债务人提供了一种以再生为目的的破产清偿程序,该制度的确立能够实现其所要达到的优化资源配置的效果,对建设我国社会主义市场经济具有重大意义。通过对美国通用公司的破产保护案件的分析来探析中美破产重整的相对差异,从而为我国完善现行破产重整制度立法构建和司法实践提出建议。

The system of bankruptcy and reorganization provides a kind of bankruptcy liquidation procedure aiming at retrieving for the debtors. The establishment of the system can achieve the effect of optimizing resources collocation, and it plays a vital role in building the socialist market economy. By analyzing the case of the bankruptcy protection of American General Motors, the paper discusses the relative differences of bankruptcy and reorganization between China and the United States, and puts forward the proposals in order to perfect the current legislation system and judicial practice of the system of bankruptcy and reorganization in China.