论文部分内容阅读
企业破产是指企业不能偿还到期债务,按法律规定的程序将其全部资产或变卖所得按比例公平分配给全部债权人,以解除企业清偿债务的义务并消灭其法人资格的全过程。自1986年我国破产法颁布至今,破产这一资源配置方式,已逐步为人们所认同。以破产这一方式来处理长期亏损、资不抵债的国有企业的情况也越来越多。但是,由于各方面的原因,国有企业破产也带来很多问题,尤其是对各商业银行的信贷资产形成巨大的冲击,使国家蒙受巨大损失。
Corporate bankruptcy refers to the enterprise can not repay matured debts, according to the procedures prescribed by law, all assets or proceeds of sale in proportion to the fair distribution to all creditors in order to lift the company’s obligation to pay off debts and eliminate the entire process of legal personality. Since the promulgation of China’s bankruptcy law in 1986, the way of bankruptcy of resources has gradually been accepted by people. In the same way that bankruptcies are handled in the form of long-term losses, there are also more and more state-owned enterprises that are insolvent. However, due to various reasons, the bankruptcy of state-owned enterprises also poses many problems. In particular, the tremendous impact on the credit assets of various commercial banks has caused tremendous losses to the country.