破产重整企业信用修复的实践与思考  

Practice and Reflection on Credit Repair for Enterprises Filing for Bankruptcy Reorganization

作　　者：徐昭[1] 姜弘毅[1] XU Zhao;JIANG Hongyi(Jiaxing Central Sub-branch of the People’s Bank of China,Jiaxing 314000,Zhejiang,China)

机构地区：[1]中国人民银行嘉兴市中心支行,浙江嘉兴314000

出　　处：《征信》2018年第6期17-22,共6页Credit Reference

摘　　要：破产重整是深化供给侧结构性改革和企业风险市场化处置的一项重要手段,有助于"僵尸企业"的稳妥处置和"优质企业"的再生,但当前面临的突出问题是重整企业信用修复难。通过破产重整企业信用修复的嘉兴实践,总结出破产重整企业信用修复涵盖的主要内容和特点,剖析当前破产重整企业信用修复存在的问题,并借鉴美国经验,提出应完善信用行为修复制度、创新信用信息修复途径、培育信用修复市场主体、强化信用评级作用发挥等建议。Bankruptcy reorganization is an important means to deepen the supply-side structural reform and deal with the risk of enterprises in a market-based manner,which is conducive for the appropriate disposal of“zombie enterprises”and the rebirth of“quality enterprises”.Nonetheless,the society is currently faced with the difficulty of credit repair for enterprises filing for bankruptcy reorganization.Based on the practices of credit repair for enterprises filing for bankruptcy reorganization in Jiaxing,this article summarizes the main tasks and characteristics of credit repair for enterprises filing for bankruptcy reorganization and explores the existing problems in the process of credit repair for enterprises filing for bankruptcy reorganization.By drawing lessons from the American experience,it is recommended that we improve the repairing system for credit behaviors,innovate the means of repairing credit information,nurture market subjects for credit repair,and strengthen the role of credit rating,etc.

关 键 词：破产重整 信用修复 重整计划 

分 类 号：F832.4[经济管理—金融学]