论文部分内容阅读
破产管理人制度是破产法的重要内容之一,但各国法对破产管理人的称谓不尽一致。英美破产法受信托制度的影响,将破产管理人称为破产信托人;在大陆法系国家,德国、法国以及我国台湾地区的破产法称之为破产管理人,日本则称之为破产管财人。我国企业破产法(试行)称之为清算组,民事诉讼法在企业破产还债程序一章中称之为清算组织。正在修订的破产法草案将清算组改称为管理人,体现了与大陆法系国家的法律接轨的立法意图。
The system of bankruptcy administrator is one of the important contents of the bankruptcy law, but the title of bankruptcy administrator in different countries is not consistent. British and American bankruptcy law by the trust system, the bankruptcy trustee called the bankruptcy trustee; in civil law countries, Germany, France and Taiwan, China’s bankruptcy law called the bankruptcy administrator, Japan called the bankruptcy financier . China’s Enterprise Bankruptcy Law (Provisional) called the liquidation group, civil procedure law in the process of bankruptcy and debt repayment procedures called liquidation organization. The draft bankruptcy law that is being revised renames the liquidation team as administrator, which reflects the legislative intent of linking up with the laws of civil law countries.