| Our country has already developed into a new stage in which we accelerate modernization construction and build the well-to-do society in an all-round way. Economic development at this stage is realized through perfecting the system of socialist market economy. Establishing and perfecting modern enterprise system is the central link of the perfect system of socialist market economy. Establishing the bankruptcy system of business failure is the inevitable requirement of establishing modern enterprise system. Some state-owned enterprise of burdening excessive liabilities and having no look over to turn loss quit from market, have become the focal point of the state-owned enterprise reform of our country at now. Therefore, establishment of eliminating through competition become the key of reforming state-owned enterprise and quickening the economic development.For the sake of Chinese business bankruptcy, we should analyze basically the business failure first. Enterprise denote the organization which establishment according to the law deal with producing or profit-seeking business, offering certain kind satisfy service or the merchandise of social needs realize profit, acting on one's own, responsible for profits or losses in business dealings. Bankruptcy is a kind of special state of enterprise, in thisstate, enterprise have no force to pay debt, have to pay back debt with their all property eventually. In enterprise can not pay off the debt condition, the court may announce it bankruptcy according to the law, and distribute its property to its all creditor in fair, debt and debtor also can research conciliatory. Our country have no the system of bankruptcy in planning economic period, also have no the phenomenon of bankruptcy. The enterprise which can not adapt to economic development are eliminated by the policy "turn off, stop over, join together, revolve". Melting along with the market of the economic system of our country reform the phenomenon of bankruptcy begin appearance and bankruptcy quantity unceasing increase.Researching Chinese bankruptcy problem should also carry out forefathers for the research of the problem of business failure to visit source analysis. The thought of business failure of Marxism classical writer, include mark think about the exposition of merchandise economic social law of value, mark think about the exposition of business failure, as well as Marxism inherit is still merchandise economic social about socialism, law of value develop the exposition of role still, have offered theory foundation for studying the problem of our country of bankruptcy. The theory of bankruptcy of western economist's have offered theory reference for studying the problem of bankruptcy. Domestic expert scholars research the problem of enterprise bankrupt since 1978. From 1978 to 1986, domestic expert scholars argument with the bankruptcy belong to capitalism or society nation for a long time. Many people recognized: the enterprise bankrupt is the result of competition in the end. From 1986 to 1994, domestic expert scholars explored our enterprise how to carry out bankruptcy. Since 1994 domestic expert scholars areperfecting the theory of bankruptcy.The process of forming of the mechanism of our country of bankruptcy and the process of forming of market economic system are consistent. In market reforming period, happened a few bankruptcy. In beginning establishment the market period of economic system, the quantity of bankruptcy increase. In period of establishing the market economic system preliminarily, the number of every year sum with 1000. Town-own enterprise and private enterprise is in market melt emerge in reforming process come out; state-owned enterprise is in reforming process become market main step by step. Various different ownership enterprises, face identical external economic environmental change, compete in the market of equality, manage good enterprise development strengthen , manage the elimination of business failure of impropriety. To end of 2003, the quantity of bankruptcy enterprise is about 40000. The amount of stated-owned business is over the amount of other possessions system. The stated-owned is about 70% in the amount of stated-owned bankruptcy enterprises, the collective possessions enterprises is about 30%. There are 3300 enterprises bankrupted by policy in the State-owned business failure. State-owned business failure present obvious transition issue feature: (1) Bankruptcy two courses, policy bankruptcy and market bankruptcy (bankruptcy by law ) coexist; (2) settle staff become the chief matter of bankruptcy, if the enterprise bankruptcy is not according to bankruptcy condition but settle staff; (3) Government play leading role in bankruptcy, no matter policy bankruptcy or market bankruptcy (bankruptcy by law) (4) Enterprise borrow bankruptcy system un-sound, dodge the creditor phenomenon regular appearance.The international trade off study of the Chinese system of bankruptcy what is the Chinese realistic condition analysis of bankruptcy deepen. The system of bankruptcy in western developed-market economic country, have tended to perfect through development and practice of hundreds of years, especially tens of years of recently revise,. The current system of our country of bankruptcy, concentrate in " the law of bankruptcy (try out) "and the state council documents. This bankruptcy law is in the initial stage of reforming and opening up to the outside world in 1986, suit in a planned way the needs of merchandise economic development. In the law of bankruptcy ( try out ), have contained the legal system of the most of unique relevant bankruptcy, have played positive standard role in the practice of bankruptcy. However, along with the practice of business failure, especially since 1986, many changes have been happened in our country. This bankruptcy law built-in defect also expose gradually. Standardize the bankruptcy behavior of state-owned enterprise as attention, overlook standardize the bankruptcy behavior of non state-owned enterprise; Pay attention to serious loss, is unable repay a debt go bankrupt condition, overlook capital do not compensate for the bankruptcy condition of debt; Pay attention to bankruptcy settle accounts legal program, overlook the legal program of debt reshuffle; Pay attention to the role of government responsible department, overlook go bankrupt the role of enterprise self; Pay attention to the benefit of enterprise debtor, overlook the benefit of enterprise creditor. Furthermore, many mature method of bankruptcy in developed country is blank space in our country. Such as there are supervisor of bankruptcy, punish criminal severely in developed country and so on.The system construction of Chinese bankruptcy divides into two layers of...
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