论共益债务制度——兼评《企业破产法》第42条-on the system of mutual benefit debt - comment on article 42 of enterprise bankruptcy law.docxVIP

AbstractBankruptcy is a legal phenomenon that appears inevitably when commodity economy is growth to a certain stage,and it also can be said that the bankruptcy law system grows with the development of commodity economy. Bankruptcy law is a dynamic law, which has much connection with country’s politics, economy, culture and other contents. The concrete system of Bankruptcy Law also transforms with the social development. In the wake of the development of market economy, the increasing number of market main body and bankruptcy cases in market transactions, the Enterprise Bankruptcy Law (Trial Implementation) can not meet the market demand and efficiently solve a series of problems arising in bankruptcy proceedings. In this case, the new Enterprise Bankruptcy Law is produced, which adds many new legal systems, such as bankruptcy administrator system, bankruptcy reorganization system, common benefits debt system and so on. Compared to a heated discussion of bankruptcy administrator system and bankruptcy reorganization system after the new law enacted, academic circles pay less attention to common benefits debt system; still, it cannot erase the distinguish position of common benefits debt system in the whole system of bankruptcy law. The new law not only establishes the position of common benefits debt system, but also clearly sets the specific content and debt settlement rules of common benefits debt. This paper is conducted to study the specific situations of the common benefits debt system based on the new bankruptcy law.There is two sections in this paper: the introduction section and the body section. The body section contains four parts.The first part describes the historical evolution of common benefits debt system , and introduces two legislative system of common benefits debt system in the world: the merger common benefits debt system and the respective common benefits debt system. Common benefits debt system has its own legal system characteristics, whose c