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当前,我国僵尸企业问题日益突出并产生严重后果,因此分析探究国际上代表性国家僵尸企业处置的立法和实践,对我国僵尸企业处置制度的进一步完善具有重要意义。本文通过对国内外关于僵尸企业概念界定的梳理,指出僵尸企业的界定必须基于两个标准:一是陷入财务危机,二是依靠债权人的帮助依然能够维持生存。美、德、日等代表性国家在对待僵尸企业的问题上,无论是立法还是处置实践,均有经验可循,对我国僵尸企业处置在立法、执法、司法上的进一步完善具有重要的借鉴意义。
At present, the problem of zombie enterprises in our country is increasingly prominent and has serious consequences. Therefore, it is of great significance to analyze and explore the legislation and practice of the disposal of zombie enterprises in the representative countries in the world for the further improvement of the disposal system of zombie enterprises in China. Based on the definition of the concept of zombie enterprises at home and abroad, this paper points out that the definition of zombie enterprises must be based on two criteria: one is caught in a financial crisis; the other is the survival of creditors with the help of creditors. Representative states such as the United States, Germany and Japan have experience in handling zombie businesses in terms of legislation and disposal practices, and are of great reference to the further improvement of the disposal of zombie enterprises in China in terms of legislation, law enforcement and judicature .