论文部分内容阅读
破产宣告是指法院在债务人不能清偿到期债务时,依法宣告债务人破产的一种司法裁定。对不能清偿到期债务人依法宣告破产,既是市场经济运行过程中优胜劣汰的竞争规律所带来的客观现象,也是公平保护债权人和债务人合法权益的需要。破产宣告是破产程序的关键,直接关系着破产制度能否有效地推行,因此,大陆《中华人民共和国企业破产法(试行)》和台湾《破产法》对破产宣告的条件,种类、程序以及效力等问题作了较为详尽的规定,对此加以系统比较,有助于加深海峡两岸对彼此破产法的了解,促进两岸经济交流和合作。
Bankruptcy declaration refers to the court in the debtor can not pay off the debt, the debtor declared bankruptcy of a judicial decision. The declaration of bankruptcy in accordance with the law by debtors who can not pay off debts is not only the objective phenomenon brought by the competition law of survival of the fittest and the survival of the fittest in the process of market economy operation but also the need to fairly protect the legitimate rights and interests of creditors and debtors. The declaration of bankruptcy is the key to the bankruptcy procedure and is directly related to the effective implementation of the bankruptcy system. Therefore, the conditions, types, procedures and effectiveness of bankruptcy declarations by the mainland “Enterprise Bankruptcy Law of the People’s Republic of China (Trial)” and Taiwan’s “Bankruptcy Law” And other issues made more detailed provisions, a systematic comparison of this will help deepen cross-Strait understanding of each other’s bankruptcy laws and promote cross-Strait economic exchanges and cooperation.