《企业破产法》司法解释三适用的实施困境及解决路径——以L市为例

Application of Judicial InterpretationⅢof"Enterprise Bankruptcy Law"Implementation Dilemma and Solution——A Case Study of L City

为服务供给侧结构性改革,加快清理L市作为工业老城遗留的“僵尸企业”,构建市场化、创新化的破产审判机制,L市中级人民法院开拓出具有本地特色的“府院联动”“税院联动”机制,并积极利用破产重整、和解、清算程序对市场主体进行有效拯救.通过围绕L市中级人民法院、破产管理人以及企业破产重整三个方面的现状,深入分析《企业破产法》司法解释(三)在L市实施存在困境,并提出相应的完善路径,用高质量的破产审判服务、营商环境,助推企业转型升级,促进经济高速发展.

In order to serve the supply side structural reform,speed up the clean-up of the"zombie enterprises"left by L City as an old industrial city,and build a market-oriented and innovative bankruptcy trial mechanism,L City Intermediate People’s court has developed the"government court linkage"and"tax court linkage"mechanisms with local characteristics,and actively used the bankruptcy reorganization,reconciliation and liquidation procedures to effectively save the market subjects.Focusing on the current situation of L City Intermediate People’s court,bankruptcy administrator and enterprise bankruptcy reorganization,this paper deeply analyzes the difficulties in the implementation of the judicial interpretation(Ⅲ)of the"enterprise bankruptcy law"in L City,and puts forward the corresponding improvement path,so as to boost the transformation and upgrading of enterprises and promote the rapid development of economy with high-quality bankruptcy trial service and business environment.