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破产企业对外债权难以追收的问题是困扰管理人及人民法院的一大难题,几乎所有的破产清算案件均面临这一困扰。司法实践中,许多对外债权因为难以追收而被迫放弃,直接分配对外债权无疑是一个重大突破。鉴于债权人会议有权通过财产分配方案,当债权人会议表决通过以分配对外债权为内容的破产财产分配方案时,人民法院也应当尊重债权人会议的意见,对该破产财产分配方案依法予以认可。
The problem that the bankruptcy enterprise can not recover the foreign claims is one of the major problems that plagued managers and people’s courts. This problem has been confronted by almost all bankruptcy and liquidation cases. In judicial practice, many foreign creditors are forced to give up because they are hard to recover. It is undoubtedly a major breakthrough in the direct allocation of external claims. In view of the right of the creditors’ meeting to pass the property distribution plan, the people’s court shall respect the opinions of the creditors’ meeting and approve the distribution plan of the said bankruptcy property according to the law when the creditors’ meeting votes on the distribution plan of the bankrupt property with the purpose of distributing the external claims.