国有企业破产过程中银行债权保全研究
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摘要
所谓破产，我国１９８６年１２月２日第六届全国人民代表大会常务委员会第１８次会议通过的《中华人民共和国企业破产法》（试行）第三条明文规定：企业因经营管理不善造成严重亏损，不能清偿到期债务的，依照本法规定，宣告破产。破产法实质上就是对于已经发生的破产（即不能清偿到期债务）状况的一种事后处理办法。破产既是对无法清偿到期债务的企业依法实行的一种法律手段，是企业组织结构调整的极端形式。破产机制作为现代市场经济运作的一种重要机制，在实现资产重组、优化资源配置、调整产业结构等方面起着重要作用，是社会结构调整和结构优化必不可少的手段，也是国有企业战略性调整和社会资源重组的有效途径，符合“物竞天择、适者生存”的客观经济规律。然而近年来，不少企业借破产之名，行逃债、甩债、废债之实，大肆蚕食鲸吞债权人利益。作为企业的最大债权人的银行，虽然银行债权在法律上是平等的，但由于种种原因缺乏有效保全，导致债权的“空壳化”，从而使银行债权蒙受损失。笔者曾在国有商业银行从事资产保全工作多年，对国有企业破产过程中银行债权的保全工作深有感触。其实，对于许多国有企业破产过程中银行债权面临损失的风险，通过银行积极行动，提前介入、熟悉企业的资产状况并采取相应措施，可以在很大程度上避免或减少损失，从而在最大程度上对银行债权实施保全。但遗憾的是，无论在理论界还是管理层，对这一问题的研究都不够，使得不少银行债权白白损失。因此，深入研究国有企业破产过程中如何保全银行债权这一课题，具有十分重要的理论和实践意义。
本论文的基本思路和逻辑结构是：在对国有企业破产过程中银行债权保全的相关理论问题进行简要分析和梳理，并对国有企业破产中银行债权缺乏有效保全的现状进行了初步的介绍和分析，在次基础上结合笔者银行资产保全工作中遇到的一些实际案例，运用经济学、管理学的理论进行了深入分析，详细阐述了国有企业破产过程中，银行债权保全的难点与困难、问题以及产生的原因，并针对这些问题，提出了自己的见解和建议。
当前关于国有企业破产与银行债权保全问题的研究并不少见。但一般的研究多在于纯粹的理论分析，而缺乏通过对一手案例的分析、研究，总结并升华为理论。所以这样的分析大多存在空洞，不切实际，操作性和实践性差的缺陷；同时，这些研究缺乏系统性，通常更多的只是提供一些政策建议，而缺乏深入分析，难脱“头痛医头，脚痛医脚”之嫌，不能揭示问题实质所在。由于笔者在长期从事银行资产保全工作中搜集了大量素材，并积累了一定经验，因此使分析更具针对性和实用性。本论文也试图通过典型案例与理论分析相结合，系统地对国有企业破产过程中银行债权保全问题进行深入研究，为银行相关部门在实际操作中提供有益的建议和思路。
Bankruptcy is not only a legislate means exercised on enterprise which is unable to discharge its mature debts, but also an extreme form for the restructure of enterprises. As an important mechanism for the operation of modern market economy, bankrupt mechanism plays an important role in the areas of capital recomposition, optimization of resource allocation and regulation of industrial structures, etc. Also it serves as a necessary way of social reconstruction and structure optimization, and an effective way of SOE's strategic regulation and social resource recomposition as well, which is in accordance with the objective economic benefit, namely, the rule of the survival of the fittest in natural selection. However, in recent years, lots of companies dodge creditors in name of bankruptcy, and nibble creditors' benefits away. Although banks share an equal place with other creditors concerning creditor's rights legally, banks suffer great losses resulted from the absence of effective secure of the debts. The author has worked for a national commercial bank and has been engaged in the work of securing the bank's capital. Thus the author knows very well about the
work of securing banks' credits in the bankrupt process of station owned enterprises. As a matter of fact, banks can avoid or reduce their losses greatly by way of active action, early intervention, and corresponding measures when they are involved in the bankrupt process of SOEs. But unfortunately, we don't have enough studies on this field whether theoretically or practically. Therefore, it is of great theoretical and practical significance to study on the topic of how to secure the banks' creditors' rights during the bankrupt process of SOEs.
The basic way of thinking and the logic structure go like that: a brief analysis of the related theories of how to secure the banks' creditors' rights during the bankrupt process of SOEs., a general introduction of the current situation that is the absence of effective way to secure the banks' rights , and it is on this basis that the author give some rationalization proposals.
A lot of studies on the how to secure the banks' creditors' rights have been made currently. However, most of these studies are based on the theories instead of the actual cases, which lack of feasibility; also, these studies normally give some policy instructions, and do not make overall analysis, which couldn't discover the root cause. During the passed working experiences, the author have gathered a lot materials on the how to secure the banks' creditors' rights issue, and accordingly provides the thesis with proper information of some typical cases and related theories. Therefore, systematical analysis was made in the thesis, and also personal suggestions were put forward with the aim of being useful for the actual operation.
本论文的基本思路和逻辑结构是：在对国有企业破产过程中银行债权保全的相关理论问题进行简要分析和梳理，并对国有企业破产中银行债权缺乏有效保全的现状进行了初步的介绍和分析，在次基础上结合笔者银行资产保全工作中遇到的一些实际案例，运用经济学、管理学的理论进行了深入分析，详细阐述了国有企业破产过程中，银行债权保全的难点与困难、问题以及产生的原因，并针对这些问题，提出了自己的见解和建议。
当前关于国有企业破产与银行债权保全问题的研究并不少见。但一般的研究多在于纯粹的理论分析，而缺乏通过对一手案例的分析、研究，总结并升华为理论。所以这样的分析大多存在空洞，不切实际，操作性和实践性差的缺陷；同时，这些研究缺乏系统性，通常更多的只是提供一些政策建议，而缺乏深入分析，难脱“头痛医头，脚痛医脚”之嫌，不能揭示问题实质所在。由于笔者在长期从事银行资产保全工作中搜集了大量素材，并积累了一定经验，因此使分析更具针对性和实用性。本论文也试图通过典型案例与理论分析相结合，系统地对国有企业破产过程中银行债权保全问题进行深入研究，为银行相关部门在实际操作中提供有益的建议和思路。
Bankruptcy is not only a legislate means exercised on enterprise which is unable to discharge its mature debts, but also an extreme form for the restructure of enterprises. As an important mechanism for the operation of modern market economy, bankrupt mechanism plays an important role in the areas of capital recomposition, optimization of resource allocation and regulation of industrial structures, etc. Also it serves as a necessary way of social reconstruction and structure optimization, and an effective way of SOE's strategic regulation and social resource recomposition as well, which is in accordance with the objective economic benefit, namely, the rule of the survival of the fittest in natural selection. However, in recent years, lots of companies dodge creditors in name of bankruptcy, and nibble creditors' benefits away. Although banks share an equal place with other creditors concerning creditor's rights legally, banks suffer great losses resulted from the absence of effective secure of the debts. The author has worked for a national commercial bank and has been engaged in the work of securing the bank's capital. Thus the author knows very well about the
work of securing banks' credits in the bankrupt process of station owned enterprises. As a matter of fact, banks can avoid or reduce their losses greatly by way of active action, early intervention, and corresponding measures when they are involved in the bankrupt process of SOEs. But unfortunately, we don't have enough studies on this field whether theoretically or practically. Therefore, it is of great theoretical and practical significance to study on the topic of how to secure the banks' creditors' rights during the bankrupt process of SOEs.
The basic way of thinking and the logic structure go like that: a brief analysis of the related theories of how to secure the banks' creditors' rights during the bankrupt process of SOEs., a general introduction of the current situation that is the absence of effective way to secure the banks' rights , and it is on this basis that the author give some rationalization proposals.
A lot of studies on the how to secure the banks' creditors' rights have been made currently. However, most of these studies are based on the theories instead of the actual cases, which lack of feasibility; also, these studies normally give some policy instructions, and do not make overall analysis, which couldn't discover the root cause. During the passed working experiences, the author have gathered a lot materials on the how to secure the banks' creditors' rights issue, and accordingly provides the thesis with proper information of some typical cases and related theories. Therefore, systematical analysis was made in the thesis, and also personal suggestions were put forward with the aim of being useful for the actual operation.
引文
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1.Law less JF (著). 寿命数据中的统计模型与方法 [M] 茆诗松等译，北京:中国统计出版社，1998，32～34，141～144
2.Michel Crouhy. DanGalai.Robert Mark. A Comparative Analysis of Current Credit Risk[J].Journal of Banking and Finance，2000，24(1):59～117
3.Michel B . A Comparative Anatomy of Credit Risk Models [J].Journal of Banking and Finance，2000，24(1):119～149
4.佐山展生.M&A(企业买收合并における企业评价——企业价值の计量手法[J].计测と制御，2000，39(7):461～469.
5.森平爽一郎.信用リスクの测定と制御[J].计测と制御，2000，39(7):441～448.
6.王本江，殷建平［译］．日本商法［Ｍ］．北京:煤炭工业出版社，１９９４．
7.沈达明，郑淑君．比较破产法初论［Ｍ］．北京:对外经贸教育出版社，１９９３．
8.顾培东．破产法教程［Ｍ］．北京:法律出版社，１９９５．
9.曹思源．思源文集［Ｍ］．北京:经济日报出版社，１９９５．
10.杨元华．全球国有企业破产的趋势和特点［Ｎ］．深圳特区报，１９９８-０４-０３．
11.王继康、商业银行债权债务实用范本[M] .广州：广东人民出版社，2000
12.高言.刘璐.破产法理解适用与案例评析[M].北京：人民法院出版社，1996
13.人民银行.金融法规、文件选编[Ｍ].北京:中国金融出版社，1995
14.吴敬琏.当代中国经济-战略与实施[Ｍ].上海:上海远东出版社，1999
15.林毅夫等 充分信息与国有企业改革[Ｍ].上海:上海三联书店，上海人民出版社，1997
16.张维迎.企业的企业家-契约理论[Ｍ].上海:上海三联书店，上海人民出版社，1995
17.张桥云.现代商业银行经营管理[Ｍ].四川：西南财经大学出版社，2002
18.中华人民共和国企业破产法 [M].北京：法律出版社，1999
19.财政部.《关于国家专业银行建立贷款呆坏账准备金的暂行规定》的通知（88）财商字第277号
20.中国人民银行、国家经济贸易委员会、国家国有资产管理局关于防止银行信贷资产损失的通知. 银发[1994]40号
21.国务院关于在若干城市试行国有企业破产有关问题的通知.国发[1994]59号
22.国家经济贸易委员会中国人民银行关于试行国有企业兼并破产中若干问题的通知.国经贸企[1996]492号
23.国务院关于在若干城市试行国有企业兼并破产和职工在就业有关问题的补充通知.国发[1994]59号
24.罗珉.资本运作模式案例与分析[Ｍ].四川：西南财经大学出版社，2002
1.Law less JF (著). 寿命数据中的统计模型与方法 [M] 茆诗松等译，北京:中国统计出版社，1998，32～34，141～144
2.Michel Crouhy. DanGalai.Robert Mark. A Comparative Analysis of Current Credit Risk[J].Journal of Banking and Finance，2000，24(1):59～117
3.Michel B . A Comparative Anatomy of Credit Risk Models [J].Journal of Banking and Finance，2000，24(1):119～149
4.佐山展生.M&A(企业买收合并における企业评价——企业价值の计量手法[J].计测と制御，2000，39(7):461～469.
5.森平爽一郎.信用リスクの测定と制御[J].计测と制御，2000，39(7):441～448.
6.王本江，殷建平［译］．日本商法［Ｍ］．北京:煤炭工业出版社，１９９４．
7.沈达明，郑淑君．比较破产法初论［Ｍ］．北京:对外经贸教育出版社，１９９３．
8.顾培东．破产法教程［Ｍ］．北京:法律出版社，１９９５．
9.曹思源．思源文集［Ｍ］．北京:经济日报出版社，１９９５．
10.杨元华．全球国有企业破产的趋势和特点［Ｎ］．深圳特区报，１９９８-０４-０３．
11.王继康、商业银行债权债务实用范本[M] .广州：广东人民出版社，2000
12.高言.刘璐.破产法理解适用与案例评析[M].北京：人民法院出版社，1996
13.人民银行.金融法规、文件选编[Ｍ].北京:中国金融出版社，1995
14.吴敬琏.当代中国经济-战略与实施[Ｍ].上海:上海远东出版社，1999
15.林毅夫等 充分信息与国有企业改革[Ｍ].上海:上海三联书店，上海人民出版社，1997
16.张维迎.企业的企业家-契约理论[Ｍ].上海:上海三联书店，上海人民出版社，1995
17.张桥云.现代商业银行经营管理[Ｍ].四川：西南财经大学出版社，2002
18.中华人民共和国企业破产法 [M].北京：法律出版社，1999
19.财政部.《关于国家专业银行建立贷款呆坏账准备金的暂行规定》的通知（88）财商字第277号
20.中国人民银行、国家经济贸易委员会、国家国有资产管理局关于防止银行信贷资产损失的通知. 银发[1994]40号
21.国务院关于在若干城市试行国有企业破产有关问题的通知.国发[1994]59号
22.国家经济贸易委员会中国人民银行关于试行国有企业兼并破产中若干问题的通知.国经贸企[1996]492号
23.国务院关于在若干城市试行国有企业兼并破产和职工在就业有关问题的补充通知.国发[1994]59号
24.罗珉.资本运作模式案例与分析[Ｍ].四川：西南财经大学出版社，2002