律师事务所担任破产管理人的比较优势分析  

Comparative Advantage Analysis of Law Firms as the Bankruptcy Administrator

作　　者：赵玉意[1] 

机构地区：[1]桂林理工大学管理学院,广西桂林541004

出　　处：《重庆工商大学学报（社会科学版）》2010年第2期113-117,共5页Journal of Chongqing Technology and Business University：Social Science Edition

基　　金：2008年度广西教育厅科研项目(200803LX278)"律师事务所担任企业破产管理人实务研究"

摘　　要：我国现行破产法和司法解释对破产管理人做了较为详尽的规定,律师事务所、会计师事务所、清算事务所、清算组以及具有专业资质的个人可以担任破产管理人,这些机构和个体的数量远远超过我国企业破产案件的数量,这就必然导致各主体在破产管理事务中处于竞争状态。破产管理事务始终以法律事务为主导,律师事务所以数量众多、专业性强、规范发展和充分准备等独具比较优势,因而应当成为破产管理人的领头羊。Current bankruptcy law and judicial interpretation of China have a detailed provision on bankruptcy administrator. Law firms, accountant＇ s firm, clearing firms, the bankruptcy liquidation group and the individual having the professional qualifications can act as a bankruptcy administrator. The number of these institutions and individual far exceeds the number of enterprise bankruptcy cases. This inevitably leads to competition among the various subjects in bankruptcy administration affairs. Bankruptcy administration affairs have been dominated by legal affairs. Law firms have such unique comparative advantages of large number, highly specialized, standardized development and well-prepared. And thus law firms should become the leader as the very bankruptcy administrator.

关 键 词：律师事务所 破产管理人 比较优势 企业破产法 

分 类 号：D926.5[政治法律—法学]