危困企业法律风险的处置及对策——以推进破产重整制度实施为视角

发布时间：2018-03-06 13:27

本文选题：危困企业　切入点：破产重整　出处：《学术交流》2014年01期 　论文类型：期刊论文

【摘要】：由于企业自身治理结构不合理等问题,很多企业在国际金融危机下显得十分脆弱,几近破产;而破产重整制度的实施使危困企业风险化解,免于破产倒闭,进而保护债权人的利益和社会的稳定,作用重大。但该制度的推进是一项以法院为主导的,政府、银行、企业等多种主体参与的互动有序的系统工程,它需要:整个社会掀起企业拯救的理念;在公司法、银行法、税法等部门法中提供对重整企业资金提供上的特殊规定以及税收扶持政策等制度的支持;在立法上予以完善,诸如调整重整程序级别管辖、设置集中管辖,放宽重整计划制定时间,对法院强制批准制度予以权力限制,设立专项破产管理人报酬基金及官方破产管理人、引入管理人激励机制等。
[Abstract]:Because of the unreasonable governance structure of the enterprises themselves, many enterprises appear to be very fragile and nearly bankrupt under the international financial crisis; and the implementation of the bankruptcy reorganization system has prevented the enterprises from going bankrupt and eliminating the risks. Thus protecting the interests of creditors and social stability plays an important role. But the promotion of this system is an interactive and orderly system project with the leading role of the court and the participation of various subjects, such as government, banks, enterprises, etc. It needs: the whole society sets off the idea of enterprise rescue; in the company law, bank law, tax law and other department laws to provide special provisions on the provision of corporate capital restructuring and tax support policy, and other systems to improve legislation, Such as adjusting the level of reorganization procedure jurisdiction, establishing centralized jurisdiction, relaxing the time for formulating the reorganization plan, restricting the power of the court's compulsory approval system, setting up a special insolvency administrator's remuneration fund and the official bankruptcy administrator, Introduce the manager incentive mechanism and so on.
【作者单位】：浙江万里学院法学院;
【分类号】：D922.291.92

【共引文献】