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改革开放以来,虽然人们的破产意识逐步增强,全国人大常委会于1986年12月2日正式通过了《中华人民共和国企业破产法(试行)》,1988年11月1日正式生效,但时至今日,破产意识并未深入人心,破产机制也尚未建立起来。究其原因很多,目前迫切需要破除思想认识上的障碍。 破产不是“私有制特有现象” 在一个相当长的时期里,我们总是把破产与所有制的性质联系起来,把破产视为私有制甚至是资本主义制度的必然派生物和特有经济现象,它与社会主义制度绝对无缘。
Since the reform and opening up, although people’s sense of bankruptcy has been gradually strengthened, the NPC Standing Committee passed the “Enterprise Bankruptcy Law of the People’s Republic of China (Trial)” on December 2, 1986, and came into force on November 1, 1988, but from time to time Today, the sense of bankruptcy has not yet come into popular support, and the bankruptcy mechanism has not yet been established. There are many reasons for this. There is an urgent need to break down the obstacles in ideological understanding. Bankruptcy is not a peculiar phenomenon of private ownership. For quite some time, we always linked bankruptcy with the nature of ownership and regarded bankruptcy as a necessary derivative and peculiar economic phenomenon of private ownership and capitalism. Absolutely missed the system.