论完善我国的破产和解制度

破产和解制度对于维护债务人的合法权益、实现债权利益的最大化和维护社会的稳定发挥着重要的作用。但随着社会经济的发展,该制度日益暴露出一些弊端。建议制定统一的破产法法典时,主要从减少行政干预、实行彻底的和解分离主义、放宽和解的原因和健全监督机制等几个方面对现行破产和解制度进行完善。     

Predictors of Chapter 13 Completion Rates: The Role of Socioeconomic Variables and Consumer Debt Type

This study examined whether demographic or financial variables best predict completion of Chapter 13 bankruptcy plans. Multinomial logistic regression revealed that demographic variables were more important than financial variables in predicting completion. Completion of a Chapter 13 repayment plan was not associated with a debtor’s monthly income or expenses. Never married debtors, dependent children, a previous filing, and higher mortgage arrears increased the likelihood of dismissal. Longer job tenure and home ownership improved completion rates. Discharge was associated with higher unsecured debts. Results can help improve Chapter 13 completion rates. Debtors need guidance in setting up realistic repayment plans. Financial counselors could help ensure that repayment plans are feasible and to counsel debtors who miss a plan payment.

对债权客体的重新认识

债权客体是债务人自身而不是债务人的行为或财产。通说认为的债权客体是债务人的行为的观点,混淆了债权客体与债务的内容,是一种没有经过严格论证的错误观点。“债权客体是债务人”与“债务人是债的(法律关系的)主体”并不矛盾。“债权客体是债务人”既不会损害债务人的尊严,也不是导致债务人以死亡或破产的方式恶意逃债的必然原因。债权客体不同于给付的对象。     

债务契约、财务报表操纵与债权人利益保护

财务报表具有经济后果,因而,趋利的发行公司就有可能通过操纵财务报表的形式经由债务契约进行利益输送,从而损害债权人的利益。对债权人利益的保护,关系到公司债市场的健康发展及社会的稳定。完善会计监管制度的两个关键性举措：一是完善法律及执法环境,为会计监管创造良好的法治环境;二是明确界定政府的监管权限,提高监管的有效性。