摘要
当今社会许多国家的破产立法 ,其重心日益向破产预防制度转移 ,破产清算已不再是破产法立法和司法的惟一主题而越来越成为特定情况下才加以适用的特别措施 ,相应地 ,各国关于破产预防制度的设计日趋完备和精细。我国现行《企业破产法》关于和解和整顿制度的规定仅有 6个条文的内容和篇幅 ,无论在作为一项制度的科学性方面 ,还是在制度的完整性和连贯性等方面均存在一定的缺陷。本文在对我国现行破产预防制度进行评价的基础上 ,粗略地勾画了破产和解和破产重整制度的改革思路。
Today the critical point of many countries' insolvency legislation is gradually changing its direction to the insolvent rescuing system. Accordingly, the design and pre-measure in insolvent rescuing system are getting better and more particular in some countries. By contrast, the current law of China Corporation Insolvency has only six clauses that limit the operation of the law not only in its academic construction but also in practical application. Basing on the judgment toward Chinese insolvency legislation regarding contemporary enterprise's insolvent issues, through the observation and analysis of the starting system of bankruptcy in practice, the author draws a rough plan for the reforming on China's bankruptcy conciliation and rectification system.
出处
《河南大学学报(社会科学版)》
2002年第5期64-66,共3页
Journal of Henan University(Social Sciences)
关键词
破产
破产和解
破产整顿
立法完善
bankruptcy
bankruptcy conciliation
bankruptcy rectification
legislative perfection