规划计划预算制度 planning programming and budgeting system
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The paper makes analysis to the enterprise ' s liquidation ( hereinafter " el " ) system and relative laws and regulations , exploring the legal problems which exiting in all kinds of el methods and relevant liquidation legal system 本文通过对企业清算体系及相关法律制度的论述与分析,探索了各种类型企业清算的方式及相关清算制度中存在的法律问题,提出构建完整的企业清算体系的设想。
The second chapter made a comparision among those related systems such as the mandatory reorganization system , the bankruptcy liguidation system , the bankruptcy conciliation system and the uncompeled rectifying system , and elaborated the core and character of the mandatory reorganization system 本章分别将强制重整制度与破产清算制度、破产和解制度、非强制的整顿(或也可称重整)制度相比较,详细阐明了强制重整制度的性质和特征。
We shall set up juridical dissolution system and revise the special liquidation procedure . the academic value of this thesis is that by the systemic research and analysis of the status of china ' s liquidator matters , the thesis propose the idea of establishing professional liquidator system and the plan of unified liquidation law , which provide the academic material for the consummation of chinese corporation law and the foundation of chinese liquidation system , under the circumstances that china ' s research on liquidator affairs is not yet in - depth 本文的理论价值在于对清算人法律问题进行了较为深入、系统的研究,并针对我国清算人法律问题的现状和清算立法的实际情况,提出了建立职业清算人制度、统一清算法的观点和理论构想,在当前我国清算人法律问题专题研究尚不深入、不够系统的情况下,为我国公司法的完善和清算制度的建立积累了理论素材。
Through liquidation , the interests of all parties can be well protected . many developed countries have established the system of corporate liquidation . the present legislation of china addressed these issues , however , the provisions of corporate liquidation stipulated in present laws and regulations are only preliminary and far from enough and perfect 反观我国,虽已初步建立了公司清算制度,但毋庸讳言的是,同发达国家的清算立法相比,该项制度尚处于起步阶段,其中的许多规定还显得非常粗糙、不成熟、不合理甚至存在错误,一些必要的制度也没有得以建立。
Therefore , it is time to establish an improved legal system for corporation liquidation . for the above , this assay , by analyzing the basic theory of corporation liquidation system , explores the defects in china ’ s existing legal system , and gives some ideas for this system based on some experts ’ opinions 公司法中关于清算制度寥寥数语的高度概括,使得现实生活中公司的清算活动处于无法可依的状态,极大地影响了社会经济生活的正常秩序,建立完善的公司清算法律制度已是迫在眉睫。
The most important is to prelect the benefits of creditors . however in practice , the phenomenon of violating creditor ' s rights is always happened . the abusing of rights of bankruptcy is a illegal act . nowadays , the bankruptcy liquidation system of our country is not so perfect , which leads to no particular law to practice . there are enterprises take advantage of it , so they can evade their debts . this phenomenon influences the rights of creditors badly . this essay firstly introduces the expression of damaging the rights of creditors in enterprise bankruptcy , and then further analyses it . this essay analyses the protection of the rights of creditors from these aspects that system of bankruptcy truslee , creditor autonomy , discontinuation of execution , legal responsibility . by seting up a perfect system of bankruptcy truslee , we can contral insolvent properties efficiently 破产是一种保护,破产法的基本原则是既保护债权人也保护债务人的利益,其中重在保护债权人的利益,而实践中由于种种原因,债权人的利益被侵犯的不正常情形屡屡发生,其中破产权利的滥用更是一种恶意逃债的违法行为。目前我国的破产清算制度和法律体系还很不完善,尤其是非全民所有制企业法人的破产清算制度尚未完全建立,实践中普遍缺乏可供操作的法律、法规的具体规定,从而导致了利用公司破产、被吊销等以达到逃避债务目的的现象非常普遍,严重损害了债权人的利益。本文从企业破产过程中损害债权人利益的表现入手,对我国企业破产实践中的损害债权人利益的原因进行剖析。
At the present age , besides the traditional liquidation system , the bankruptcy system includes the bankruptcy conciliation system and the bankruptcy reorganization system , etc . its objective has been evoluated from the simple liquidation to the mutiple objectives such as to protect the creditor , to defend the debtor and to attach importance to the social interests , which reflects sufficiently the progress traits of the human social civilization 在当代,破产制度除传统意义上的破产清算制度外,还包含有破产和解和破产重整等制度,其目的也已从单纯的债务清算,演变成为以保护债权人为基干、维护债务人利益和重视社会利益等多方目标地并重,充分反映了人类社会文明的进步轨迹。
In the overall view , the performance of d to e not only revive bad assets of commercial banks ? but also prevent and reduce financial risk . the following is its active effects : 1 . d to e make state - owned capital system and ownership more standard . and clear > state lible limitedly for state - owned enterprise come into reality ; it reduce the presure or up - to - date domestic derlationary . 2 . in the view of the society and long nm , d to e may aim variously ? such as promoting reform of state - owned enterprises and commercial banks . 3 . compared with the modern bankruptcy or insolorency system ? d to e can obtain more social benefit and effects 从整体上看,债转股的实施盘活了商业银行不良资产,一定程度上防范和化解了金融风险,同时还有如下正面效应:第一,债转股使国有企业资本制度和产权明晰问题得以规范和明确,实现国冢对国有企业负有限责任,并有利于缓解我国当前的通货紧缩压力;第二,从社会整体和长远利益来看,债转股的实施应有利于达到推进国有企业和商业银行改革等多重目标;第三,与观代的破产清算制度相比,债转股可以获得更好的社会利益和社会效果。
On the basis of criticism on relative regulations and in the light of our current national situation , this thesis suggests that we should have the reconciliation - preposition doctrine as a fundamental principle to design the relationship between check - count system and reconciliation - preposition doctrine , and then safeguard social public benefits better 本文在对我国现行破产法中和解制度与清算制度的关系进行检讨的基础上,结合我国当前的社会实际情况,从维护社会公共利益的角度出发,提出了应该在我国新的破产法中引入“和解前置”主义作为设计我国清算制度与和解制度关系的基本原则的主张。