论文部分内容阅读
新的《企业破产法》已颁布并于2007年6月1日开始实施。新法有不少突破和亮点,如在破产法的适用范围上,覆盖了所有的企业法人,第一次引进了管理人制度,第一次引进了国际上破产法的最热门潮流——重整制度等。新法的实施也为国资财务监管工作带来了新的变化。本期财务监管的主题即为如何利用新企业破产法加强财务监管,阐述了管理人制度的重要作用和企业重整中的财务监管重点,并进行了案例分析。
The new Corporate Bankruptcy Law was promulgated and came into effect on June 1, 2007. The new law has many breakthroughs and bright spots. For instance, in the scope of application of the Bankruptcy Law, all corporate entities are covered. For the first time, the administrator system was introduced. For the first time, the most popular trend of international bankruptcy law has been introduced - reorganization System and so on. The implementation of the new law has also brought new changes to the financial supervision of state-owned assets. This issue of financial regulation is how to use the new corporate bankruptcy law to strengthen financial supervision, explained the important role of the manager system and financial regulation in the process of corporate restructuring, and conducted a case study.