论文部分内容阅读
从某种意义上讲,清算是企业退出市场必经的程序,其包括破产清算和非破产清算。为最大限度地清理和分配企业剩余财产,确保债权人、工资请求权人、股东等各方利益的公平实现,各国均制定了一套严格的企业清算法律制度。我国《企业破产法》(试行)、《民事诉讼法》及相应司法解释以及国家的行政法规、规章制度基本建构起了法院主
In a sense, liquidation is a necessary procedure for an enterprise to withdraw from the market, including bankruptcy liquidation and non-bankruptcy liquidation. In order to maximize the clean-up and distribution of the remaining assets of the enterprise and ensure the fair realization of the interests of creditors, wage claimors and shareholders, all countries have formulated a strict legal system for the liquidation of enterprises. China’s “Enterprise Bankruptcy Law” (Trial), “Code of Civil Procedure” and the corresponding judicial interpretation as well as the country’s administrative regulations, rules and regulations of the basic construction of the court