港台与内地破产立法体例之比较研究

On the Comparative Study of the Legislation Style of Bankruptcybetween HongKong, Taiwan and the Mainland of China

港台与内地破产立法体例相比 ,前者有三个优点 :一是立法体例统一、制定了统一破产法典 ,二是内容充实、法条完备、具有可操作性 ,三是设立了一些有特色的制度 ;而后者有两点缺陷 :一是立法体例零乱 ,二是内容单薄、法条较少、缺乏可操作性。内地应借鉴港台之优点 ,以完善破产立法体例。

Contrasted with the legislation style of laws of bankruptcy between Hongkong, Taiwan and the mainland of China, The former has three advantages: First, unity of legislation style by establishing uniform statute books of bankruptcy; second, rich contents and perfect provisions with high portability; third, establishment of special institutions and regulations. The latter exlists two imperfections: confusing legislation style and fewer provisions with lack of portability. To perfect itself, the latter should borrow some advantages from the former.