摘要
破产重整程序把企业置于中心,旨在拯救困境企业,其价值目标是多元、多赢的,在根本上是一种衡平,企业及与企业关联的各方需要退让出自己的部分权益,而使得整体利益最大化。破产重整程序中,除了利害关系人以外,还存在着外部主体。即主要讨论了破产重整中不同参与主体各自不同的角色。债权人与债务人恰在相互博弈中被赋予一定的角色。债权人在破产重整程序中发挥着最终控制以及监督的作用。在债务人自行经营管理模式下,债务人是破产重整程序进行的核心经营控制因素。在我国,还需要特别注意的是银行债权人在破产重整中的地位,这是由我国银行与企业的关系的特点所决定的。外部主体的介入旨在平衡利益,促成重整的实现。管理人是债权人与债务人之间的杠杆;法院是中立的裁判者。
The Reorganization Procedure for Bankruptcy sets the target enterprise in the centre in order to save the puzzledom enterprise. However, the value system of Bankruptcy Reorganization is muhiple and win- win, and it is a balance between the enterprise and other stake related parties in essence. These parties give up parts of their benefits to maximize the whole interest, In addition,there exist stake - unrelated parties contributing to the success of the Bankruptcy Reorganization,This artiele mainly dise.usses the respective role of different parties. The creditors and debtor enterprises are ascribed certain roles in the course of＇ mutual game. The creditors play a role with the ultimate controlling power, while the debtors are regarded as the central management controller in the pattern of self - management during the reorganization. In China,it needs special attention paid for the role of the bank creditors, decided by the particular relationship between the banks and enterprises. As for the stake - unrelated parties, the trustee in bankruptcy acts as a lever between the creditors and debtors, while the court serves as the neutral judge.
出处
《怀化学院学报》
2010年第4期59-61,共3页
Journal of Huaihua University
关键词
破产重整
控制权
平衡利益
bankruptcy reorganizalion
controlling power
balance interests
