本文選題：僵尸企業(yè)　切入點：破產(chǎn)清算　出處：《西南大學》2017年碩士論文　論文類型：學位論文

【摘要】：僵尸企業(yè)自身缺乏盈利能力,只能依賴政府的政策、補貼和銀行的貸款而存活。出清僵尸企業(yè)已經(jīng)成為我國深化經(jīng)濟領域改革的重要工作,但是,我國僵尸企業(yè)清退遭遇《企業(yè)破產(chǎn)法》尚有的立法不足和實施中的失靈。不僅如此,我國僵尸企業(yè)往往受到地方政府的過度保護,政府不愿意僵尸企業(yè)破產(chǎn),從而維持一種經(jīng)濟“繁榮”的表象。政府認為僵尸企業(yè)破產(chǎn)會導致職工失業(yè)、社會不穩(wěn)定,還會降低政府的稅收水平,現(xiàn)對政府領導的政績考核也是一種威脅,所以始終在破產(chǎn)問題上持反對意見。另一方面,政府不當干預也是造成僵尸企業(yè)的成因,政府通過產(chǎn)業(yè)政策,補貼大型國有企業(yè),造成了大量企業(yè)的產(chǎn)能過剩。在僵尸企業(yè)出清進程中,我國《企業(yè)破產(chǎn)法》本身也存在問題,首先,我國破產(chǎn)專門化審判組織尚未完成建立工作。相比美國的破產(chǎn)法院的高效,我國破產(chǎn)審判程序、破產(chǎn)審判工作耗時長且效率低,法官業(yè)務壓力大,甚至缺乏專門的破產(chǎn)法官。另加之破產(chǎn)案件可能面臨的諸多壓力,法院也不愿意處理破產(chǎn)案件,甚至破產(chǎn)案件立案都成問題。其次,我國破產(chǎn)程序尚存不足,比如我國破產(chǎn)程序冗長,缺乏簡易程序的相關制度,時間成本對于僵尸企業(yè)十分重要,拖得越久企業(yè)資源損害越大,實踐中會出現(xiàn)很多企業(yè)在被執(zhí)行時發(fā)現(xiàn)無法被執(zhí)行。再次,僵尸企業(yè)破產(chǎn)處置中,管理人的缺位情況嚴重。并非管理人無法被指定或是管理人不作為,而是管理人行業(yè)無法獲得相對合理的報價與報酬,使案件進程被嚴重拖累。另外,還有破產(chǎn)案件受理難、強制清算程序缺失等問題。因此,為保障僵尸企業(yè)的破產(chǎn)清算,一方面我國可以借鑒英國、美國、日本的經(jīng)驗,吸取其教訓,完善相關制度;另一方面,根據(jù)我國溫州、深圳、淄博等地人民法院和破產(chǎn)法官的司法實踐,可以從中吸取可行的法律制度,從而完善我國《企業(yè)破產(chǎn)》相關法律制度的規(guī)定,改變企業(yè)破產(chǎn)法失靈的現(xiàn)狀,實現(xiàn)《企業(yè)破產(chǎn)法》在僵尸企業(yè)處置、去產(chǎn)能問題上應該有的價值。為了能讓企業(yè)破產(chǎn)法能真正的發(fā)揮作用,我們需要破產(chǎn)案件審判專門化。處置“僵尸企業(yè)”關系到國有資產(chǎn)保護、金融安全維護、職工安置和再就業(yè)保障、非公經(jīng)濟平等保護等一系列問題,涉及面廣、影響重大。人民法院應該與地方政府建立“企業(yè)破產(chǎn)工作統(tǒng)一協(xié)調(diào)機制”,保障處置工作有序開展、穩(wěn)妥推進,實現(xiàn)法律效果與社會效果有機統(tǒng)一。“注意克服地方保護主義”,同時盡量發(fā)揮利用已存在的執(zhí)行信息系統(tǒng)和信息資源平臺,增強發(fā)現(xiàn)、整合分散在不同法院的針對同一僵尸企業(yè)的多起執(zhí)行案件信息的及時性。
[Abstract]:Zombie enterprises themselves lack profitability and can only survive on government policies, subsidies and bank loans. Clearing zombie enterprises has become an important task in deepening economic reform in China, but, The zombie enterprises in our country have suffered from insufficient legislation and failure in the implementation of the Enterprise bankruptcy Law. Moreover, the zombie enterprises in our country are often over-protected by the local governments, and the government is unwilling to bankrupt the zombie enterprises. Thus maintaining the appearance of an economic "prosperity". The government believes that bankruptcy of zombie enterprises will lead to unemployment of workers, social instability, and lower tax levels of the government, which is now also a threat to the performance assessment of government leaders. On the other hand, improper government intervention is also the cause of the zombie enterprises. The government subsidizes large state-owned enterprises through industrial policies. As a result, a large number of enterprises have overcapacity. In the process of the liquidation of zombie enterprises, there are also problems in China's Enterprise bankruptcy Law itself. First, the bankruptcy specialized trial organizations in our country have not yet completed the establishment of the work. Compared with the bankruptcy courts in the United States, the bankruptcy courts in our country are more efficient. The bankruptcy trial procedure in our country is time-consuming and inefficient, the professional pressure of judges is heavy, and there is even a lack of special bankruptcy judges. In addition, due to the many pressures that bankruptcy cases may face, the courts are also unwilling to deal with bankruptcy cases. Even filing bankruptcy cases is a problem. Secondly, the bankruptcy procedures in our country are still insufficient. For example, the bankruptcy procedures in China are long, lack of a system related to summary procedures, and time costs are very important to zombie enterprises. The longer the enterprise resources are damaged, the more enterprises will find that they can't be executed when they are executed. Again, in the bankruptcy disposal of zombie enterprises, The absence of the administrator is serious. It is not that the administrator cannot be appointed or that the administrator does not act, but that the administrator industry is unable to obtain relatively reasonable quotations and remuneration, which seriously impedes the process of the case. In addition, there are bankruptcy cases that are difficult to handle. Therefore, in order to protect the bankruptcy and liquidation of zombie enterprises, on the one hand, China can draw lessons from the experience of Britain, the United States and Japan, and perfect the relevant systems; on the other hand, according to Wenzhou, Shenzhen, China, The judicial practice of people's courts and bankruptcy judges in Zibo and other places can draw from the feasible legal system, so as to perfect the provisions of the relevant legal system of Enterprise bankruptcy in China, and change the current situation of the failure of the Enterprise bankruptcy Law. To realize the value that the Enterprise bankruptcy Law should have on the disposal of zombie enterprises and the problem of capacity, in order to make the corporate bankruptcy law really work, We need specialized bankruptcy trials. Dealing with "zombie enterprises" involves a wide range of issues, such as the protection of state-owned assets, financial security maintenance, worker placement and re-employment security, and equal protection of non-public economy. The people's court and the local government should establish a "unified coordination mechanism for enterprise bankruptcy work" to ensure that the disposal work is carried out in an orderly and steady manner. Achieving the organic integration of legal and social effects... "pay attention to overcoming local protectionism", while maximizing the use of existing implementation information systems and information resource platforms to enhance discovery, Integrate the timeliness of multiple enforcement cases against the same zombie company scattered in different courts.
【學位授予單位】：西南大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.291.92

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