破产制度:比较与选择——完善中国破产制度的探讨
财经研究 1996 年 第 22 卷第 02 期, 页码:4 - 12
摘要
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摘要
<正> 破产制度是现代市场经济体制中一个不可缺少的组成部分。中国虽然已于1986年底颁布了破产法,并于1989年全民所有制工业企业法颁布后开始实施破产制度,但就至今为止的发展情况而言,离现代市场经济体制所需的破产制度还有相当距离。从当今世界经济发达国家的发展情况来看,破产制度在市场经济运行中所发挥的作用不可低估,从某种意义上说,它
关键词
① Statistical Abstract of the United States1994(Bernan Press)P.547.
② Companies in 1994-95(HMSO Publication Centre)P. 34.
③ Inso lvency: General Annual Report for the Year 1994(HMSO Publication Centre)P.5.
④ C. Hall Swaim, "United States Bankruptcy-Reorganisation Laws", Corporate Bankruptcy and Reorganisation Procedures in OECD and Central and Eastern European Countries P. 73.
⑤ Julian R. Franls & Walter N. Torous, "Acomparison of the U. K. and U. S. Bankruptcy Codes", Journal of Applied Corporate Finance Spring 1993 Vol.6 No. 1, P. 100.
② Companies in 1994-95(HMSO Publication Centre)P. 34.
③ Inso lvency: General Annual Report for the Year 1994(HMSO Publication Centre)P.5.
④ C. Hall Swaim, "United States Bankruptcy-Reorganisation Laws", Corporate Bankruptcy and Reorganisation Procedures in OECD and Central and Eastern European Countries P. 73.
⑤ Julian R. Franls & Walter N. Torous, "Acomparison of the U. K. and U. S. Bankruptcy Codes", Journal of Applied Corporate Finance Spring 1993 Vol.6 No. 1, P. 100.
引用本文
谢荣, Anthony Steele. 破产制度:比较与选择——完善中国破产制度的探讨[J]. 财经研究, 1996, 22(2): 4–12.
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