破产企业档案管理:权属与责任

随着国家“僵尸企业”出清工作的加速,越来越多的企业通过破产方式予以注销,破产企业档案的管理问题急需得到解决。当前破产企业档案的管理模式多属权宜之计,实践中已逐渐丧失了落实执行的基础和条件。本文建议将公司制度中的股权关系、股东责任作为理论研究的出发点,以明确破产企业档案的管理主体,进而探讨合理的管理制度,实现破产企业档案的优化管理。

With the acceleration of the'zombie enterprise'clearing work,more and more enterprises have been canceled through bankruptcy,and the management of bankrupt enterprise archives needs to be resolved urgently.At present,the current management model of bankrupt enterprise archives is mostly expedient,and actually,the basis and conditions for implementing them are gradually lost.This paper proposes to take the equity relationship and shareholder responsibility in the company system as the starting point of theoretical research,so as to clarify the management subject of the bankrupt enterprise,and then explore a reasonable management system to achieve a optimum management of the bankrupt enterprise archives.