破产资产处置的现存困境及进路探析

Present Predicament and Approach of Disposal of Assets in Bankruptcy

破产资产处置作为破产程序中的关键一环,具有促进市场出清、优化资源配置的功能,直接关系到债权的公平受偿和破产程序办理的质量。如何完善破产资产处置、实现价值最大化始终构成破产资产处置法律研究的核心命题,但现有破产资产处置制度存在的现实困境,制约了价值最大化的实现。文章研究认为,应当在问题审视的基础上,通过立法构建资产处置方式多元化、创新化趋势,并以完善破产管理人选任制度和管理制度、提升资产处置信息化和健全破产审计评估机制等举措深入推进资产处置市场化变革,以契合破产法市场化、法治化的发展方向,同时应当完善常态化府院联动机制,强化府院联动责任和边界,以期为资产处置价值最大化提供制度保障和实施路径,促进市场经济的健康发展。

As a key part of the bankruptcy proceedings,the disposal of assets in bankruptcy has the function of promoting market clearance and optimizing the allocation of resources,and is directly related to the fair payment of claims and the quality of the bankruptcy proceedings.How to improve the disposal of assets in bankruptcy and maximize the value has always constituted the core proposition of legal research on the disposal of assets in bankruptcy,but the existing system of disposal of assets in bankruptcy has practical difficulties that restrict the realization of maximization of value.Therefore,based on the examination of problems,the diversification and innovation of asset disposal methods should be advanced through legislation,and the market-oriented reforms for asset disposal should be promoted by improving the selection system and management system of bankruptcy administrators,enhancing the informationization of asset disposal and improving the bankruptcy audit and evaluation mechanism,so as to accord with the development direction of market-oriented and law-based bankruptcy law,and at the same time,the normalized mechanism of linkage between the government and the court should be improved and the responsibilities and boundaries of linkage between the government and the court should be strengthened,with a view to providing institutional safeguards and implementation paths for maximizing the value of asset disposal and promoting the healthy development of the market economy.