论中小企业特殊的破产重整制度

中小企业经营失败率很高,导致其破产重整失败率也较高。为了帮助破产中小企业主尽快走出经济困境,我国需要建立一些中小企业特殊的破产重整制度。提高对债权人的清偿、挽回企业主的投资,保持就业岗位以及帮助人们及早发现不值得给予破产保护的中小企业,是这些制度的法理基础。中小企业破产重整制度主要内容包括:适度放松破产条件、鼓励中小企业尽早寻求破产重整,在破产初期对它们的重整方案进行评估,帮助它们尽早发现经济困难信号,加强对重整方案实施的监督。

The high business failure rate of small- and mid-sized enterprises （SMEs） leads to the high failure rate of bankruptcy reor- ganizations. To help the owners of SMEs get out from the economic predicament quickly, China should establish some systems for special bankruptcy reorganizations of SMEs. Such measures as increasing the settlements for creditors, retrieving the in- vestments of entrepreneurs, preserving the employment and helping to find the SMEs which are unworthy of bankruptcy pro- tection early are the jurisprudential basis of these systems. They mainly include easing the bankruptcy terms appropriately, encouraging SMEs to seek reorganization promptly, assessing the bankruptcy program at the start of bankruptcy, helping them to find the signs of economic predicament promptly, and strengthening the supervision of implementing the reorganization program.