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我国新颁布的企业破产法正式确立了破产撤销权制度,这是我国破产立法的重大突破,法条第31、32条对可撤销行为的类型作了明确的规定,但是没有明确它的构成要件,本文对此加以分析,以加深对破产撤销权制度的理解,利于实践中的适用。
The newly promulgated Enterprise Bankruptcy Law formally established the system of bankruptcy revocation rights, which is a major breakthrough in the bankruptcy legislation of our country. Articles 31 and 32 of the law made explicit provisions on the types of revocable acts but did not specify its constitutional requirements This paper analyzes this to deepen the understanding of bankruptcy revocation right system, which is beneficial to practice.