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企业破产,一个曾经令人惊诧的字眼,在改革大潮的冲击下终于以法律的形式闯入我们的经济生活且已有8个年头。尽管人们今日对破产还仍抱有种种疑虑,但它已在建立企业劣汰机制,规范破产行为,保护债权人、债务人合法权益,维护社会经济秩序等方面发挥了积极作用。 破产,是商品经济社会的自然现象,也是发展社会主义市场经济的必然要求,但破产的出现对破产债权人、债务人乃至整个社会必然产生深刻的影响。要顺利推进破产实施,国家就必须建立和完善以《破产法》为主体的企业破产制度。
The bankruptcy of enterprises, a once shocking word, has finally entered into our economic life in the form of law for eight years under the impact of the reform tide. Although people still have various doubts about bankruptcy today, it has played an active role in establishing a mechanism for the elimination of the inferior of the enterprise, standardizing bankruptcy, protecting the legitimate rights and interests of creditors and debtors, and safeguarding social and economic order. Bankruptcy is a natural phenomenon of commodity economy and society, and it is also an inevitable requirement for the development of a socialist market economy. However, the emergence of bankruptcy will certainly have a profound impact on bankrupt creditors, debtors, and even the entire society. To successfully implement the bankruptcy, the state must establish and improve the bankruptcy system with the Bankruptcy Law as the main body.