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我国目前的破产程序有两种:一是《企业破产法(试行)》规定的,适用于全民所有制企业;二是《民事诉讼法》第19章企业法人破产还债程序。两种程序有一定的差别,烙有明显的计划体制的痕迹,体现出法律的身份性。这与市场经济所要求的公平、平等大相径庭,很不符合当前的改革方向,亟待改变。建立现代企业制度给打破企业的全民、集体、私营的所有制界限打开了缺口,也给我国破产制度的实施和完善带来了新的契机。按市场经济的要求,现代企业的组织形式按财产的组织形式和所负的法律责任来划分。公司制是其典型代表。公司的建立自然将政企分开。这样就消除了长期以来企业吃国家大锅饭,即使
At present, there are two types of bankruptcy proceedings in our country: the first one is “Enterprise Bankruptcy Law (Provisional)”, which is applicable to enterprises owned by the whole people; the other is the procedure of bankruptcy and debt repayment of Chapter 19 of the Civil Procedure Law. There are some differences between the two procedures, branded obvious signs of planning system, reflecting the legal identity. This is quite different from the fairness and equality required by the market economy. It is not in line with the current direction of reform and is in urgent need of change. The establishment of a modern enterprise system opens up a gap in breaking the boundaries of all the people, collectives and private ownership of enterprises and brings about new opportunities for the implementation and improvement of our bankruptcy system. According to the requirements of a market economy, the organizational form of a modern enterprise is divided according to the organizational form of the property and the legal responsibilities it takes. Company system is its typical representative. The establishment of the company will naturally separate government and enterprises. This eliminates the long-standing business of eating big pots, even though