摘要
我国1986年《破产法》仅规定国有企业法人可以破产,与现代国际破产制度存在很大差异。破产能力的规定直接涉及到破产法的适用范围,通过对各国和地区破产能力的立法考察,建议在新的破产立法中应当实行一般破产主义,扩大具有破产能力的主体范围,充分发挥破产法的社会功能。
China's 1986 Bankruptcy Law simply stipulates that state-owned enterprise's juridical person can declare bankruptcy, and this is very different from modern international bankruptcy system. The regulation of bankruptcy ability directly relates to the applicable areas of bankruptcy law.After a review of the establishment of bankruptcy law in various countries and regions, it is suggested that general bankruptcy should be implemented in the establishment of new bankruptcy law, and the principal areas of bankruptcy ability should be expanded so as to bring its social function into full play.
出处
《北京理工大学学报（社会科学版）》
2004年第1期57-60,共4页
Journal of Beijing Institute of Technology：Social Sciences Edition
