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企业的诸多交易需借助合同来完成,但企业宣告破产后,不可避免会留下一些双方均未履行完毕的合同,本文将这种合同称为待履行合同。如何处理这些待履行合同,与破产企业、合同相对人、企业债权人的利益息息相关。因此我国《破产法》对《合同法》中若干条款对比进行了限制,赋予破产管理人选择权,使其放弃没有多少利益的合同,继续能使企业财产增值的合同。但相关条款过于简单笼统,导致司法实践中对待履行合同的处理变得十分复杂而困难,本文对《破产法》中相关问题作了分析和研究。
Many transactions of enterprises need to be completed by means of contracts. However, after the enterprises declare bankruptcy, some contracts that both parties have not fulfilled will inevitably be left behind. This article refers to such contracts as pending contracts. How to deal with these pending contracts is closely related to the interests of bankrupt enterprises, counterparties and corporate creditors. Therefore, the “Bankruptcy Law” of our country has restricted the comparison of certain provisions in the “Contract Law”, giving the bankruptcy administrator the option to abandon the contract without much benefit and continue to add value to the enterprise property. However, the related provisions are too simple and general, which makes the handling of the contract in judicial practice complicated and difficult. The paper analyzes and studies the related problems in the Bankruptcy Law.