关于建构中国企业破产重整制度的思考

破产重整制度的本质是司法性破产预防制度。该制度的立法目标是通过司法程序帮助困境企业实现再建和清理债权债务。中国现行破产法的破产重整制度作为立法失败的典型受到广泛批判,其最主要的原因就是当时没有理清该制度的理论基础和运作机制。在中国破产法重新修订之际,笔者重新认识了破产重整制度的功能价值和内在机理,提出建构有效的中国破产重整制度的战略思路。

Establishing the Institution of Enterprise's Bankruptcy Reorganization in China

The essence of the reorganization is generally regarded as the institution of judicial prevention of bankruptcy, which sets the legal goal to rebuild and clear its credit and debt by the way of judicial procedure. At present, as a part of the bankruptcy law in China, reorganization of bankruptcy is widely criticized as the model of the legislation failure. One of the essential causes is that the fundamental theory and operating mechanism was not necessarily coordinated at that moment. While amending the bankruptcy law, the author re-evaluates its function, value and internal structure, and puts forward the establishment of the strategic method to the efficient reorganization institution in China.