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近几年来,随着我国社会主义市场经济机制的建立和运行,人民法院受理的企业破产案件逐年增多。其中,非全民所有制企业破产案件占有很大比例。非全民所有制企业与全民所有制企业在财产所有权的构成和财产经营管理权的行使上有很大不同,在企业破产时所适用的法律也不相同。因此,人民法院审理非全民所有制企业破产案件的程序,既有与全民所有制企业破产程序相同之处,也有其自身的特点。
In recent years, with the establishment and operation of the socialist market economic mechanism in our country, bankruptcy cases accepted by the people’s courts have increased year by year. Among them, non-state-owned enterprises accounted for a large proportion of bankruptcy cases. Non-state-owned enterprises and wholly owned enterprises are quite different in the composition of ownership of property and the exercise of the right to property management, and the laws applicable in the bankruptcy of enterprises are not the same. Therefore, the procedure before the people’s courts for handling cases of bankruptcy of non-state-owned enterprises has both the same features as the insolvency procedures of enterprises owned by the whole people and its own characteristics.