企业破产原因应然内涵新探——兼论《企业破产法》的完善问题  

Analysis of the Bounden Connotation of the Cause of Chinese Enterprise Bankruptcy

作　　者：王丽美[1] 

机构地区：[1]中国政法大学研究生院,北京100088

出　　处：《法学杂志》2014年第2期126-134,共9页Law Science Magazine

摘　　要：企业破产原因是启动企业破产程序的前提条件,也是界定破产涵义的核心要素。随着经济的发展,"破产"从传统意义的丧失财产、消灭主体资格的涵义发展为现代意义的清算与再建两种选择兼备的涵义,由此企业破产原因也应因破产内涵的变化而变化。世界各国顺应市场经济发展的需求,将"不能清偿到期债务"作为企业破产原因的一般规定,我国也应严格遵循市场经济规律,从破产意识的更新入手,同时完善立法、加强司法,切实将"不能清偿债务"作为企业破产原因的应然内涵。The cause of enterprise bankruptcy is prerequisite to initiate its bankruptcy procedure, and is also the core factor defined the meaning of bankruptcy. With the development of economy, the traditional meaning of ＂bankruptcy＂ is the loss of the property and the subject qualification, while the modern is the two options of the liquidation and reconstruction. The cause of enterprise bankruptcy also adapts to changes in bankruptcy connotation. Many countries consider ＂not liquidated due debt＂ as the general provisions of the bankruptcy of the enterprise with the development of the market economy. China should also obey the rules of market economy to change bankruptcy awareness, and at the same time, to improve legislation and strengthen the enforcement of law, which is three-dimensional improvement of cause of enterprise bankruptcy.

关 键 词：企业破产 破产原因 到期债务 资不抵债 立体完善 

分 类 号：D922.291.92[政治法律—经济法学]