企业非破产清算程序与审判程序二者不能实现相互独立与有效衔接成为理论上的困惑与司法实践中的难题,非破产清算程序应从审判程序中分离出来,实现二者功能的理性定位。在完善非破产清算程序的基础上建构以清算程序为主导,审判程序为保障的权利救济机制,以最大限度地维护企业债权人的利益。 The non-bankruptcy liquidation procedure and the judicial procedure can not realize the independent and effective connection with each other, which becomes the theoretical puzzle and the difficult problem in the judicial practice. The non-bankruptcy liquidation procedure should be separated from the trial procedure and realize the rational positioning of the two functions. On the basis of perfecting non-bankruptcy liquidation procedures, a right-relief mechanism with liquidation procedure as the lead and trial procedure as the safeguard should be constructed so as to maximize the interests of the creditors of the enterprise.