金融风险化解途径的新思路——基于企业“破产不停产”视角
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摘要
"破产不停产"是在破产审判实践中处理困境企业的有益尝试,其本质是企业在进入破产程序后至被宣告清算前保持相对正常的营运状态。该做法弥补了"破产即停产"所造成的资源浪费,降低了企业破产尤其是陷于财务困境导致企业突然破产带来的震荡,也为企业的重整创造了较为有利的条件。目前"破产不停产"尚未在司法实践中得到普及,究其原因,保障其顺利实施的土壤还不成熟,制约因素较多。对此有必要加以研究,提出修改和增加《破产法》规定、建立综合评估机制、实施临时信用修复、加强协调机制建设等实践路径并加以完善,以期发挥"破产不停产"应有的功效,实现其内在的价值。
"Bankruptcy without stopping production" is a useful attempt to deal with distressed enterprises in the practice of bankruptcy trials. The essence is that enterprises maintain a relatively normal operating state after entering the bankruptcy proceedings until they are declared liquidated. This approach compensates for the waste of resources caused by bankruptcy or discontinuation of production,reduces the shock caused by the bankruptcy of enterprises, especially the financial bankruptcy, and creates favorable conditions for the reorganization of enterprises. At present, "bankruptcy and non-stop production" has not been popularized in judicial practice. The reason for this is that the soil for ensuring its smooth implementation is still immature and has many restrictive factors. It is necessary to study this and propose to modify and increase the provisions of the Bankruptcy Law, establish a comprehensive evaluation mechanism, implement temporary credit repair, strengthen the coordination mechanism, and so on, in order to play the role of "bankruptcy and non-stop production" and realize its intrinsic value.
"Bankruptcy without stopping production" is a useful attempt to deal with distressed enterprises in the practice of bankruptcy trials. The essence is that enterprises maintain a relatively normal operating state after entering the bankruptcy proceedings until they are declared liquidated. This approach compensates for the waste of resources caused by bankruptcy or discontinuation of production,reduces the shock caused by the bankruptcy of enterprises, especially the financial bankruptcy, and creates favorable conditions for the reorganization of enterprises. At present, "bankruptcy and non-stop production" has not been popularized in judicial practice. The reason for this is that the soil for ensuring its smooth implementation is still immature and has many restrictive factors. It is necessary to study this and propose to modify and increase the provisions of the Bankruptcy Law, establish a comprehensive evaluation mechanism, implement temporary credit repair, strengthen the coordination mechanism, and so on, in order to play the role of "bankruptcy and non-stop production" and realize its intrinsic value.
引文
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(1)找法网http://china.findlaw.cn/gongsifalv/pochanqingsuan/pochananli/2024.html,2019年7月4日浏览。
(1)中国江苏网http://news.jschina.com.cn/scroll/guonei/201807/t20180721_1777331.shtml,2019年5月21日浏览。
[2]赵万一.我国市场要素型破产法的立法目标及其制度构造[J].浙江工商大学学报,2018(6):29-42.
[3]夏正芳,李荐,王国亮,等.江苏法院破产审判十年的探索与思考[J].人民司法(应用),2017(22):64-68.
[4]罗伯特·汉密尔顿.公司法概要[M].李存捧,译.北京:中国社会科学出版社,1999:214.
[5]李曙光.通过破产制度实现“僵尸企业”的破产出清[J].人民论坛.2018(23):98-99.
[6]张世君.僵尸企业破产处置与我国重整制度的完善[N].人民法院报,2018-02-14(07).
[7]林松池.社会资本投资破产重整企业策略研究[J].商业会计,2019(5):21-24.
[8]米博娟.企业破产重整价值评估研究[J].合作经济与科技,2019(5):140-141.
[9]李赛赛.“僵尸企业”困境解决途径探析——以重整为视角[J].西部学刊,2018(7):68-71.
(1)找法网http://china.findlaw.cn/gongsifalv/pochanqingsuan/pochananli/2024.html,2019年7月4日浏览。
(1)中国江苏网http://news.jschina.com.cn/scroll/guonei/201807/t20180721_1777331.shtml,2019年5月21日浏览。