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企业重整程序是企业破产中的重要制度,澳大利亚最常用的重整程序是自愿管理制度,在中国,类似的重整制度是企业和解与整顿制度,比较而言,澳大利亚自愿管理程序比中国的和解与整顿程序更简便、低廉、灵活和快捷,因而对中、小型公司特别适用,中国的和解与整顿程序弊端甚多,实际应用不广,中国在修改重整制度时可以借鉴澳大利亚的某些做法。
Enterprise reorganization procedure is an important system of corporate bankruptcy. The most commonly used reorganization procedure in Australia is voluntary management system. In China, a similar reorganization system is the system of enterprise reconciliation and rectification. In comparison, the voluntary management procedure in Australia is more flexible than that of China Reconciliation and rectification procedures are simpler, cheaper, more flexible and faster, making them especially suitable for small and medium-sized companies. China’s reconciliation and rectification procedures have many drawbacks and are not widely used in practice. China may draw on some of Australia’s revisions to its reorganization system practice.