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自1987年以来,深圳市政府曾组织有关部门对一些严重资不抵债的企业进行破产试点,其中有两家正式提交法院。但时至今日,由于种种原因。破产试点难以付诸实施。究其原因,笔者认为,目前主要存在五大难题:一是企业的现任领导不想做“替死鬼”。破产企业的原领导及当事人造成企业目前的残局,现任领导因企业破产要接受清查,甚至怕自己受到牵连。心理上难以承受;二是法律不够健全,难于实施。我国目前虽已颁布了《全民所有制企业破产试行条例》,但并未制订有关实施细则,案件受理中具体问题难以
Since 1987, the Shenzhen Municipal Government has organized relevant departments to carry out bankruptcy trial on some seriously insolvent enterprises, of which two have formally submitted to the court. But up to now, due to various reasons. Bankruptcy pilot difficult to put into practice. The reason, I believe that there are currently five major problems: First, the current leadership does not want to do business, “for death ghost.” The original leadership of the bankrupted enterprise and the parties caused the current situation of the enterprise. The incumbent leader should be subject to inventory for the bankruptcy of the enterprise and may even be afraid of being implicated. Psychologically unbearable; Second, the law is not sound enough, difficult to implement. Although China has promulgated the “Provisional Regulations on the Bankruptcy of Enterprises with Private Ownership”, it failed to formulate relevant implementation details and the specific problems in the acceptance of the case were difficult