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破产拯救的金融思维——以实质合并预重整为研究对象 被引量:2

Financial Thinking of Bankruptcy Rescue--Research on Substantive Consolidation and Pre-reorganization
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摘要 预重整因其具有庭外重组及庭内重整的双重优势而在拯救困境企业方面有着良好功效。基于近几年有关破产审判的数据与出台的纪要内容,预重整的推广使用势在必行。通过深入剖析其概念、与传统破产重整的区别以及自身制度的经济、社会价值,提出对关联企业合并预重整中启动标准、申请主体、审查方式等程序的合理化的建议,以期关联企业预重整的程序能够构建完善,使得更多有被拯救价值的困境企业在预重整制度有序推行的情况下实现重生。 Pre-reorganization has a good effect in saving distressed companies due to its dual advantages of out-of-court reorganization and in-court reorganization.Based on the data on bankruptcy trials in recent years and the content of the summary released,the use of pre-reorganization is imperative.Through an in-depth analysis of its concept,its differences from traditional bankruptcy and reorganization,and the economic and social value of its own system,suggestions are put forward for the rationalization of procedures for starting standards,application subjects and review methods in the pre-reorganization of affiliate mergers.It is hoped that the process of pre-reorganization of affiliated enterprises can be perfected,so that more distressed companies with salvage value can be reborn with the orderly implementation of the pre-reorganization system.
作者 龚家慧 胡晓敏 GONG Jiahui;HU Xiaomin(College of Economic Law,East China University of Political Science and Law,Shanghai 200042,China;Qidong People's Court,Qidong 226200,China)
出处 《上海商学院学报》 2019年第6期103-112,共10页 Business Economic Review
基金 国家社会科学基金项目“我国合同法中民商合一的规范技术研究”(项目编号:17BFX007)。
关键词 预重整 庭外重组 庭内重整 关联企业 程序构建 pre-reorganization out-of-court reorganization in-court reorganization Affiliated enterprises program construction
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