我国僵尸企业破产清算法律制度研究

发布时间：2018-03-19 07:07

本文选题：僵尸企业　切入点：破产清算　出处：《西南大学》2017年硕士论文　论文类型：学位论文

【摘要】：僵尸企业自身缺乏盈利能力,只能依赖政府的政策、补贴和银行的贷款而存活。出清僵尸企业已经成为我国深化经济领域改革的重要工作,但是,我国僵尸企业清退遭遇《企业破产法》尚有的立法不足和实施中的失灵。不仅如此,我国僵尸企业往往受到地方政府的过度保护,政府不愿意僵尸企业破产,从而维持一种经济“繁荣”的表象。政府认为僵尸企业破产会导致职工失业、社会不稳定,还会降低政府的税收水平,现对政府领导的政绩考核也是一种威胁,所以始终在破产问题上持反对意见。另一方面,政府不当干预也是造成僵尸企业的成因,政府通过产业政策,补贴大型国有企业,造成了大量企业的产能过剩。在僵尸企业出清进程中,我国《企业破产法》本身也存在问题,首先,我国破产专门化审判组织尚未完成建立工作。相比美国的破产法院的高效,我国破产审判程序、破产审判工作耗时长且效率低,法官业务压力大,甚至缺乏专门的破产法官。另加之破产案件可能面临的诸多压力,法院也不愿意处理破产案件,甚至破产案件立案都成问题。其次,我国破产程序尚存不足,比如我国破产程序冗长,缺乏简易程序的相关制度,时间成本对于僵尸企业十分重要,拖得越久企业资源损害越大,实践中会出现很多企业在被执行时发现无法被执行。再次,僵尸企业破产处置中,管理人的缺位情况严重。并非管理人无法被指定或是管理人不作为,而是管理人行业无法获得相对合理的报价与报酬,使案件进程被严重拖累。另外,还有破产案件受理难、强制清算程序缺失等问题。因此,为保障僵尸企业的破产清算,一方面我国可以借鉴英国、美国、日本的经验,吸取其教训,完善相关制度;另一方面,根据我国温州、深圳、淄博等地人民法院和破产法官的司法实践,可以从中吸取可行的法律制度,从而完善我国《企业破产》相关法律制度的规定,改变企业破产法失灵的现状,实现《企业破产法》在僵尸企业处置、去产能问题上应该有的价值。为了能让企业破产法能真正的发挥作用,我们需要破产案件审判专门化。处置“僵尸企业”关系到国有资产保护、金融安全维护、职工安置和再就业保障、非公经济平等保护等一系列问题,涉及面广、影响重大。人民法院应该与地方政府建立“企业破产工作统一协调机制”,保障处置工作有序开展、稳妥推进,实现法律效果与社会效果有机统一。“注意克服地方保护主义”,同时尽量发挥利用已存在的执行信息系统和信息资源平台,增强发现、整合分散在不同法院的针对同一僵尸企业的多起执行案件信息的及时性。
[Abstract]:Zombie enterprises themselves lack profitability and can only survive on government policies, subsidies and bank loans. Clearing zombie enterprises has become an important task in deepening economic reform in China, but, The zombie enterprises in our country have suffered from insufficient legislation and failure in the implementation of the Enterprise bankruptcy Law. Moreover, the zombie enterprises in our country are often over-protected by the local governments, and the government is unwilling to bankrupt the zombie enterprises. Thus maintaining the appearance of an economic "prosperity". The government believes that bankruptcy of zombie enterprises will lead to unemployment of workers, social instability, and lower tax levels of the government, which is now also a threat to the performance assessment of government leaders. On the other hand, improper government intervention is also the cause of the zombie enterprises. The government subsidizes large state-owned enterprises through industrial policies. As a result, a large number of enterprises have overcapacity. In the process of the liquidation of zombie enterprises, there are also problems in China's Enterprise bankruptcy Law itself. First, the bankruptcy specialized trial organizations in our country have not yet completed the establishment of the work. Compared with the bankruptcy courts in the United States, the bankruptcy courts in our country are more efficient. The bankruptcy trial procedure in our country is time-consuming and inefficient, the professional pressure of judges is heavy, and there is even a lack of special bankruptcy judges. In addition, due to the many pressures that bankruptcy cases may face, the courts are also unwilling to deal with bankruptcy cases. Even filing bankruptcy cases is a problem. Secondly, the bankruptcy procedures in our country are still insufficient. For example, the bankruptcy procedures in China are long, lack of a system related to summary procedures, and time costs are very important to zombie enterprises. The longer the enterprise resources are damaged, the more enterprises will find that they can't be executed when they are executed. Again, in the bankruptcy disposal of zombie enterprises, The absence of the administrator is serious. It is not that the administrator cannot be appointed or that the administrator does not act, but that the administrator industry is unable to obtain relatively reasonable quotations and remuneration, which seriously impedes the process of the case. In addition, there are bankruptcy cases that are difficult to handle. Therefore, in order to protect the bankruptcy and liquidation of zombie enterprises, on the one hand, China can draw lessons from the experience of Britain, the United States and Japan, and perfect the relevant systems; on the other hand, according to Wenzhou, Shenzhen, China, The judicial practice of people's courts and bankruptcy judges in Zibo and other places can draw from the feasible legal system, so as to perfect the provisions of the relevant legal system of Enterprise bankruptcy in China, and change the current situation of the failure of the Enterprise bankruptcy Law. To realize the value that the Enterprise bankruptcy Law should have on the disposal of zombie enterprises and the problem of capacity, in order to make the corporate bankruptcy law really work, We need specialized bankruptcy trials. Dealing with "zombie enterprises" involves a wide range of issues, such as the protection of state-owned assets, financial security maintenance, worker placement and re-employment security, and equal protection of non-public economy. The people's court and the local government should establish a "unified coordination mechanism for enterprise bankruptcy work" to ensure that the disposal work is carried out in an orderly and steady manner. Achieving the organic integration of legal and social effects... "pay attention to overcoming local protectionism", while maximizing the use of existing implementation information systems and information resource platforms to enhance discovery, Integrate the timeliness of multiple enforcement cases against the same zombie company scattered in different courts.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.92

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