新《企业破产法》的修改完善及破产审理面临的挑战

新的《企业破产法》为企业提供了一个有效的市场退出机制,加速了中国市场经济的发展,它的通过在立法目的、适用范围、破产申请、受理程序、金融机构破产、管理人制度、债权人会议制度、重整制度、破产的域外效力以及破产企业的职工权益保护等方面都有很大的改善与突破,但是在破产案件的审理中留下了很多挑战,特别是在破产清算、跨境破产、政策性破产、金融机构破产时担保权益保护等方面有待进一步研究。

Modification and perfection of new "enterprise bankruptcy law" and bankruptcy cognizance''''s facing challenge

The new enterprise bankruptcy law provides the effective exit mechanism for enterprise,accelerate the development of Chinese market economy.The law has great improvement and creation in legislation purpose,application scope,bankruptcy application,accepting procedure,finance organization bankruptcy,administrant system,creditor meeting system,reforming system,cross-border insolvency and the rights and interests protection of employee and so on.But it left many challenges in the trial and judgment in bankruptcy cases,there are many areas need deep research especially in bankruptcy liquidation,cross-border insolvency,policy bankruptey,the guarantee benefits protection when finance organization bankruptcy etc.