摘要
清理僵尸企业成为当前我国推进供给侧结构性改革的重要手段。僵尸企业不同于已经概念化了的休眠企业、僵局企业、亏损企业以及破产企业,对于此类"病态企业",需要从概念法学的视角对其作出厘定;僵尸企业的形成是行业周期影响、政府过度保护、银行信贷歧视、企业自身经营水平等多重因素叠加的结果,清理僵尸企业应坚持分类化处置原则、利益衡平原则和社会整体利益原则;在防范僵尸企业上,应建立企业识别监管体系、提升产业政策法治化水平、强化银行预算硬约束机制;在处置僵尸企业上,应建立企业兼并、重组制度,完善破产制度和产权交易制度。
Elimination of“zombie enterprises”has become an important means to promote our nation's current supply side structural reform.Zombie companies are different from the so-called dormant companies,deadlock companies,loss-making companies and bankrupt companies which have already been conceptualized as accepted types of problem enterprises.Therefore,it is necessary to define this type of“ailing enterprises”from the perspective of jurisprudence of concepts.In this paper,we argue that zombie companies are caused by the coordinated effect of multiple factors,including the impact of the industry cycle,the excessive protection of the government,the bank's credit discrimination and the enterprise's poor management.The elimination of zombie companies should follow the principle of avoiding a one-size-fits-all approach,balancing interests between different groups and giving priority to the social interests.To prevent the formation of zombie companies,we should establish a regulatory system for zombie company identification and supervision,make the industrial policies more in line with law,and strengthen the bank's budget constraint mechanism.As for the disposal of zombie enterprises,we should establish a system of corporate merger and reorganization,and improve the bankruptcy system and property rights trading system.
出处
《法治现代化研究》
2019年第1期152-162,共11页
Law and Modernization
基金
国家社科基金2013年度重点项目"中小企业促进法修订与立法评估研究"(13AFX017)的阶段性成果
关键词
僵尸企业
成因
法治化治理
zombie companies
formation
law-based governance
