论破产财产的处置及相关立法思考-法律专业论文.docxVIP

摘要1986年颁布试行的《中华人民共和国企业破产法(试行)》已 摘要 1986年颁布试行的《中华人民共和国企业破产法(试行)》已 试行1 8年，由于当时历史条件的局限性和理论准备的薄弱性，不 可避免地有着诸多缺陷，已不合时宜。我国已入世3年，企业面临 一个崭新的市场竞争环境，我们相应的法律制度也必须删、废、改、 立，其中有中国特色的破产法也面临着开放、竞争的国际标准的挑 战。而且近年来，国际破产法的发展越来越快，破产制度和程序的 标准越来越趋同化。同时，我国目前破产法律制度的现状也呼唤新 的《破产法》出台。2004年6月，全国人大财经委员会讨论通过 的《中华人民共和国企业破产法(草案)》已提请全国人民代表大 会常务委员会审议。破产财产是破产法上的一个核心范畴，是整个 破产程序得以顺利进行的物质基础，是破产债权人得以通过破产程 序接受清偿的物质保证，也是破产企业是否得到公平清算的重要环 节。国际和国内学者对破产财产制度进行了卓有成效的研究，但系 统地对破产财产制度研究还为数不多。本文在充分借鉴外国破产立 法经验的基础上，紧密联系我国破产实务，并结合最近出台的新破 产法草案，较系统地对破产财产的内涵、法律性质、范围及其处置 进行了初浅的探讨，并提出相关立法建议，以期对我围破产法律制 度有一定的理论意义和现实意义。 关键词：破产财产接管与管理评估与变现分配 立法建议 AbstractLaw Abstract Law of People’S Republic of China on Enterprise Bankruptcy(for trial)enacted in the year l 986，has been put into use for 1 8 years．As the limitations of the historical conditions and the weakness of the theoretical preparation，the corporate bankruptcy law inevitably has a lot of drawbacks．and it iS out of time．0ur country has been in the WTO for 3 years．the factory also faced brand．new circumstance of the market competing，accordingly the law system must be amended， especially corporate bankruptcy law also faced with open completive international criterion’S challenge．In the resent year,the development of international corporate bankruptcy law is faster and faster．The criterion of the bankrupt system and procedure is more and more identical．At the same time，the present situation of the bankrupt law system of our country also called for the arriving of new bankruptcy 1aw．In June of 2004．Law of the People’S Republic of China on Enterprise Bankruptcy discussed and passed by Finance and Economic Committee of the National People’S Congress has been submitted to congress for approval．Insolvent property is a core category of the bankruptcy law，is the material basement of the bankruptcy procedure， also the material guarantee for the bankruptcy creditors acquire discharge，it’S an important segment of whether the bankrupt corporation is effective research on insolvent propertie