摘要
办理破产是世行营商环境评价中一项非常重要的指标,我国此项指标得分偏低,特别是破产回收率指标。破产回收率指标是一个与破产程序时间、成本和结果有关的综合指标,破产管理人作为破产程序的直接参与者,破产法律的实际执行者,与该指标得分高低休戚相关。基于扎根理论,搜集了大量文献资料,了解破产管理人的相关理论;在此基础上设计了调查问卷,以山东省为例,分析了在破产管理人实践中制约此指标得分的因素,并在此基础上探索了相应的完善策略。
Resolving insolvency is a very important indicator in the World Bank’s Doing Business.Our country has a low score on this indicator,especially the recovery rate indicator.The insolvency recovery rate index is a comprehensive index related to the time,cost and outcome of the insolvency.As the direct participant in the insolvency process and the actual enforcer of the insolvency law,the insolvency administrator is closely related to the score of this index.Based on grounded theory,this article first collected a large amount of literature to understand the relevant theories of the insolvency administrator,and then designed a questionnaire and analyzed the factors restricting the score of this indicator in the practice.At last,the paper explores the corresponding perfecting strategies.
作者
张丽
曹丽媛
ZHANG Li;CAO Li-yuan(Heze University,Heze 274015,China)
出处
《山东工商学院学报》
2022年第1期93-104,共12页
Journal of Shandong Technology and Business University
基金
山东省依法治省委员会办公室和山东省司法厅2020法治山东重大课题“优化营商环境视角下的我国破产管理人制度研究”的重要研究成果
关键词
扎根理论
营商环境
破产回收率
破产管理人
Grounded theory
Doing Business
insolvency recovery rate
insolvency administrator