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在认定债务人是否达到破产界限时,应注意核实资产、负债,防止“假破产、真逃债”和债权人借破产申请毁损债务人商业信誉;管理人报酬应当综合考虑破产案件的复杂性等因素确定,且不包括审计、评估费用,因债务人及其经营管理人员舞弊行为失去的财产,管理人予以追回的,应调整相应的报酬;债务人为第三人提供保证或财产担保的,第三人的债权人可债权申报。
In determining whether the debtor has reached the limit of bankruptcy, attention should be paid to verify the assets and liabilities, prevent “false bankruptcy and debt evasion” and creditors use the bankruptcy application to damage the debtor’s business reputation; and the remuneration of managers should be determined by considering the complexity of bankruptcy cases and other factors , And does not include audit, assessment costs, as a result of the debtor and its management personnel fraud loss of property, the administrator shall recover the corresponding remuneration should be adjusted; the debtor for the third party to provide security or property security, the third party The creditor claims can be declared.