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随着社会经济的飞速发展,经济组织之间的往来日趋密切,企业破产屡见不鲜,针对调节市场经济的破产法也就应运而生。开始的时候,破产法的适用对象主要是全民所有制企业,随着时间的推移,经济的发展,显然破产法的适用范围需要扩大,基本原则也需要得到适当的调整。绝对优先原则是破产重整程序中针对破产财产分配这一部分的专项法律制度,没有在破产法中得到相应的规范,会造成一系列不良后果,因此,本文认为有必要对绝对优先原则与我国破产法的缺失进行探究。
With the rapid development of society and economy, the contacts among economic organizations are getting closer and closer. Bankruptcy of enterprises is not uncommon and the bankruptcy law for regulating market economy has come into being. At the beginning, the object of application of the Bankruptcy Law was mainly the enterprises owned by the whole people. As the economy developed over time, it became clear that the scope of application of the Bankruptcy Law should be expanded and the basic principles also need to be properly adjusted. The principle of absolute priority is the special legal system for the distribution of the bankruptcy property in the bankruptcy reorganization procedure. Without the corresponding norms in the bankruptcy law, it will result in a series of adverse consequences. Therefore, this article considers it necessary to compare the principle of absolute priority with the bankruptcy of our country The lack of law to explore.