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根据我国破产法第二十八条规定,破产企业的财产,包括宣告破产时该企业经营管理的全部财产,破产宣告后至破产程序终结前所取得的财产以及应由破产企业行使的其他财产权利。由此可见,破产企业的财产,既包括物质形态的货币和实物,也应包含非物质形态的财产权利,即有形资产和无形资产。在企业享有的各项财产权利中,涉及企业
According to Article 28 of the Bankruptcy Law of the People’s Republic of China, the property of a bankrupt enterprise includes all the property of the enterprise in the event of bankruptcy, the property acquired after the declaration of bankruptcy until the end of the bankruptcy proceedings, and other property rights that should be exercised by the bankrupt enterprise . It can be seen from this that the property of a bankrupt enterprise includes not only the monetary and physical material forms but also intangible property rights, that is, tangible assets and intangible assets. In the enjoyment of the property rights of enterprises, involving businesses