论文部分内容阅读
今年是《中华人民共和国企业破产法》颁布10周年。10年来,《企业破产法》在我国经济体制改革的大潮中应运而生,1986年8月沈阳市防爆器械厂作为第一家国有企业宣告破产后,近10年来,全国已有2000多家企业因经营管理不善造成严重亏损,不能清偿到期债务宣告破产。为促进资本结构优化、培植新的经济生长点,取得了可喜的成绩。八届全国人大四次会议批准的“九五”计划和2010年远景目标纲要指出:“企业在市场竞争中优胜劣汰,长期亏损、资不抵债的应依法破产。”第六届全国人大第十八次会议和八届人大四次会议批准的法规文件都明确提出:“为了适应社会主义有计划的商品经济发展和经济体制改革的需要,促进全民制企业自主经营。加强经济责任制和民主管理,改善经营状况,提
This year marks the 10th anniversary of the promulgation of the Enterprise Bankruptcy Law of the People’s Republic of China. In the past 10 years, the ”Enterprise Bankruptcy Law“ came into being in the tide of economic reform in our country. After declaring bankruptcy of Shenyang Municipal Explosion-Proof Equipment Factory as the first state-owned enterprise in August 1986, nearly 2000 enterprises nationwide Bad debts resulting from bad management and bad debts, insolvency debts declared bankrupt. In order to promote the optimization of capital structure and cultivate new economic growth points, we achieved gratifying results. The ”1995“ Plan approved by the Fourth Session of the Eighth National People’s Congress and the Outline for 2010 Vision pointed out: ”Enterprises should survive in the market competition, lose money for a long time, and insolvent should go bankrupt in accordance with the law.“ The Sixth National The 18th meeting of the National People’s Congress and the regulatory documents approved at the Fourth Session of the Eighth National People’s Congress clearly state: ”In order to meet the needs of socialist planned economic development of the economy and the reform of the economic structure, we should promote the self-management of enterprises under the ownership of the whole people. System and democratic management, to improve the operating conditions, mention