摘要
破产债权的申报和调查制度作为连结破产程序开始和分配的中间环节 ,在破产程序中发挥着重要的作用。但是我国现行的《企业破产法》在此制度上存在着很多问题 ,这些问题给实务操作带来了不少困难。本文试图从比较的视角对此问题进行探讨 ,并结合我国实际提出相应的构建设想。
As an intermediate link between starting and distributing procedure, the system of proof and investigation for insolvent credit plays a very important role in the whole operation of the bankruptcy law. But there are still some problems in the measures of the present enterprise insolvent act in China, which handicap the fulfilment of this law. This article attempts to examine the problems from a comparative perspective and put forward a constructive plan for the law system based on the practical situation in China.
出处
《河南大学学报（社会科学版）》
2001年第5期35-39,共5页
Journal of Henan University(Social Sciences）
