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1986年12月第六届全国人大常委会第十八次会议通过的《中华人民共和国企业破产法Ⅱ(试行)至今已近10年了。10年来,这部法对于发展社会主义市场经济,深化企业改革,促进全民所有制企业自主经营,加强经济责任制,推进民主管理,改善经营状况,提高经济效益,保护债权人、债务人的合法权益等方面发挥了重要作用。但是,如何按照《破产法》规定,实事求是地分析企业经营状况,作出正确判断,依法进行破产,这是在实际工作中较难把握的问题。最近,我们组成调查组对湖南省娄底地区破产企业的情况进行了专题调查。到目前为止,全区已宣告破产、申请破产和准
It has been nearly 10 years since the Enterprise Bankruptcy Law of the People’s Republic of China (Provisional) II passed by the Eighteenth Session of the Sixth National People’s Congress in December 1986. In the past 10 years, this law has been of great use in developing the socialist market economy, deepening the reform of enterprises, promoting the autonomy of enterprises under ownership by the whole people, strengthening the economic responsibility system, promoting democratic management, improving the operating conditions, enhancing economic efficiency, protecting the legitimate rights and interests of creditors and debtors It played an important role. However, according to the provisions of the Bankruptcy Law, it is an issue that is difficult to grasp in practical work in analyzing the business conditions of the enterprises in fact and in fact, making the correct judgments, and bankruptcy according to law. Recently, we formed a survey team to conduct a special investigation into the bankruptcy enterprises in Loudi, Hunan Province. So far, the region has declared bankruptcy, filed for bankruptcy and prospective