摘要
破产重整是我国修订后的破产法中新增加的一类破产案件,如何进行企业破产重整价值估价,为债权人和人民法院提供相关服务,是摆在我们面前的一个理论问题和实务问题。因此,对企业破产重整价值评估的缘由、环境、目标、内容、方法、报告等问题进行研究,具有一定的现实意义。
Reorganization of bankruptcy is a new addition of China recently-amended Bankruptcy Law, How to evaluate the value of the re- organized bankrupted enterprises and provide a corresponding service for creditors and People＇s Court is a theoretical and practical problem facing us. It is of practical significance to make a study of the reasons, environment, objectives, contents and reports of such evaluation.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第4期38-43,共6页
Journal of Audit & Economics
基金
北京市社科规划项目(09BaJG246)
北京市教委重点项目(SZ200910038015)
关键词
破产法
破产重整
重整收益
清算收益
重整价值
Bankruptcy Law
reorganization of bankrupted enterprises
reorganization benefits
liquidation benefits
reorganization value
