论破产重整计划执行不能与不执行的法律后果

On the Legal Consequences of the Inability and Non-implementationof the Bankruptcy Reorganization Plan

重整计划是重整程序中当事人之间采决议方式达成合意并经法院裁定批准后生效的合同。在重整计划执行不能且不存在变更后恢复执行可能性时,应终止计划执行并转入破产清算程序;而在重整计划虽执行不能或执行困难,但存在替代重整方案时,当事人可申请变更计划。债务人拒不执行行为构成对计划的违约,借鉴境外相关立法,可将其违约行为区分为根本性违约与非根本性违约,对于前者债务人的不执行行为已使得重整计划的目的落空,应允许重整程序向清算程序转换;对于后者重整计划仍具有执行的可能性和意义,可采取更换执行主体或申请法院强制执行的方式促进计划继续执行。故《企业破产法》第93条第1款的规定在解释论上应予以限缩,在立法论上应予以修改。

The reorganization plan is a contract that reached by parties in the reorganization process by resolution and comes into effect after being approved by the court.When the reorganization plan cannot be implemented and changing plan makes no sense,the implementation should be terminated and the debtor shall be declared bankrupt;however,when the reorganization plan is inability or difficult to implement,but an alternative plan exists,the parties may apply to change the plan.The debtor's refusal to perform constitutes a breach of the plan,which can be divided into fundamental breach and non-fundamental breach by referring to the relevant overseas legislation.For the former,the debtor s behavior has defeated the purpose of the reorganization plan,the reorganization procedure should be allowed to transform to the liquidation procedure;for the latter,the plan still has the possibility and significance of implementation,changing the execution subject or applying for court's enforcement should be allowed to promote the continued implementation of the plan.Therefore,the provision of Article 93(1)of the“Enterprise Bankruptcy Law”should be limited in terms of interpretation and amended in terms of legislation.