破产重整与破产和解程序之比较  

A Comparative Study of Procedures of the Bankruptcy Reorganization and the Bankruptcy Reconciliation

作　　者：邓艳君[1] 

机构地区：[1]湖南商务职业技术学院法律系,湖南长沙410206

出　　处：《中南林业科技大学学报（社会科学版）》2008年第6期41-44,共4页Journal of Central South University of Forestry & Technology（Social Sciences）

摘　　要：作为破产预防的程序机制,重整与和解有许多相同之处,但是二者在价值层面和制度层面存在诸多差异,尤以价值层面差异为最。重整与和解各有优缺点,唯有两者同时存在,并互为补充,才有利于使破产法体系更臻于完善,更接近法律所致力追求的公平与正义。As the procedure mechanism of the bankrupt prevention, reorganization and reconciliation resemble much. But they differ a lot in terms of value and institution, particularly the latter. Reorganization and reconciliation both have advantages and disadvantages. Only when the two coexist and complement one another, the bankruptcy law system can he perfected, and be closer to the fairness and justice pursued by the law.

关 键 词：破产和解 破产重整 价值差异 制度差异 现实思考 

分 类 号：D922.291.92[政治法律—经济法学]