论如何防范企业利用破产改制逃废债务

On Guarding against Enterpises Dodging Creditors by Making Use of Bankrupt Restutme

破产改制,资产重组,是国有企业改革的一项重要内容,它对建立现代企业制度有着积极作用。但是我们也看到,由于相关的法律法规不健全和不完善,在破产改制过程中,近一半企业存在逃废债务行为,给国家资产造成大量损失。本文对企业利用破产改制逃废债务的现象进行了深入思考,剖析了一些企业利用破产改制逃废债务的各种手段,就如何健全和完善《破产法》、《公司法》等相关法律制度,堵塞企业改革中的漏洞,提出了自己的见解和主张。

Bankrupt and capital restructure are one of the main targets of state owned firms, they play an impor-tant role in the building of modem business enterprise system. Because of the unsound business law system in the process of the stateowned firms banrupt and restructure, almost half of the firms had dodged creditors, these actions did do a great loss to the government. In this article, I pay attention to the facts of dodge creditors,and analyze the way of dodge creditors. Finally, give some proposals to improve the law system in order to correctthe wrong harm doings and improve the economic reforms situation.