摘要
当前 ,企业破产失范现象主要表现为破产逃债、破产发财、破产逃法、破产资产评估失真、人为制造破产等五种形态。其原因有现有破产法的缺陷、政府干预过多、产权交易市场不够统一、企业投资人监督乏力等多个方面。解决这一问题的当务之急是建立规范破产失范行为的法律规制 ,如制定一部科学的破产法 ,加强破产执法 ,建立健全资产评估制度 。
The forms of irregulation of enterprise bankruptcy number five ,such as debt evasion.The reasons for irregulation of enterprise bankruptcy include the defaults of Bankrupty Law and too much government intevention in enterprise and so on.To regulate enterprise bankruptcy ,it is imperative that the perfect Bankruptcy Law be enacted.To enforce the Bankruptcy Law effectively is also a good cure.
出处
《湖南教育学院学报》
2000年第4期8-11,共4页
Journal of Hunan Educational Institute