论文部分内容阅读
破产清算是指在企业宣告破产之后,由清算组接管公司,对破产财产进行清算、评估和处理、分配。为规范企业的破产清算行为,许多国家均通过立法对企业的破产清算依法管理,即破产管理人制度。我国的《企业破产法》也规定了相应的内容,加强对破产清算的管理。随着破产清算制度的完善,在实务中也会出现相关立法中没有规定的问题,那么如何应对这些新生的问题呢?笔者通过两个比较前沿的问题来予以分析。一、破产清算中的股东分红款问题
Bankruptcy liquidation refers to the company declared bankruptcy, the liquidation group to take over the company, the bankruptcy property liquidation, assessment and processing, distribution. In order to standardize the bankruptcy liquidation of enterprises, many countries adopt the law to manage the bankruptcy liquidation of enterprises according to law, that is, the bankruptcy administrator system. The “Enterprise Bankruptcy Law” in our country also stipulates the corresponding contents and strengthens the management of bankruptcy and liquidation. With the improvement of the bankruptcy and liquidation system, there are also problems that are not stipulated in the relevant legislation in practice. How to deal with these newborn problems? The author analyzes the problem through two frontier issues. First, the bankruptcy liquidation shareholder dividend problem