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《中华人民共和国企业破产法(试行)》于1988年11月1日正式生效和实施。这是我国建立企业破产制度的标志。实施企业破产制,对于建立现代企业制度,优化资本结构等起了促进作用。但据国家经贸委等部门的调查,确有不少不符合破产条件的企业竟然假借破产之名,行逃债废债之实,严重损害了企业债权人的利益。近年来,全国各级法院审结企业破产案件在逐年增多,构建完整的破产法律体系已刻不容缓!
The Enterprise Bankruptcy Law of the People’s Republic of China (Trial Implementation) took effect and implemented on November 1, 1988. This is a sign of establishing a bankruptcy system in our country. The implementation of corporate bankruptcy system has played a catalytic role in establishing a modern enterprise system and optimizing the capital structure. However, according to the investigation conducted by the State Economic and Trade Commission and other departments, many enterprises that do not meet the requirements of bankruptcy actually went so far as to evade debts and debts in the name of bankruptcy, thereby seriously damaging the interests of the creditors of the enterprises. In recent years, the number of bankruptcy cases concluded by enterprises at all levels across the country has been increasing year by year. It is imperative to build a complete bankruptcy legal system.