关联企业破产债权保障刍议

在企业经过破产程序退出市场的过程中，制度设立的重要目的在于保障破产债权的公平分配。在众多形态各异的企业破产中，关联企业的破产基于其固有的特殊性，对于其破产过程中如何更好地进行破产债权的保障更值得进行探讨。在经济高速发展的今天，我国破产债权保护的相关制度的不足越来越明显。由于企业从设立到退出是一个动态的过程，所以对于破产企业债权的保障也应从企业设立时就开始，通过“前端”到“后端”的连续制度设计，构建好关联企业破产债权保障的完善机制。

Discussions on Protection of Affiliated Enterprise Bankruptcy Credits

In the process of enterprise bankruptcy, it is important to guarantee the equitable distribution of bankruptcy credits by laws and regulations. Among different forms of enterprise bankruptcy, affiliated enterprises＇ bankruptcy is of intrinsic particularity and it is more worthwhile to discuss about how to better protect enterprises＇ bankruptcy credits. With the rapid development of economy, the defects of laws and regulations related to enterprise bankruptcy are becoming more evident. Since it is a dynamic process from the establishment to the bankruptcy of enterprises, the protection of enterprise bankruptcy credits should start with the establishment of the enterprise, and through the design of continuous system from ＂the beginning＂ to ＂the end＂, we can provide a perfect mechanism of affiliated enterprises bankruptcy credit protection.