摘要
列举主义和概括主义是当今世界关于破产原因的两钟立法模式。香港破产法实行列举主义 ,台湾、内地破产法实行概括主义。与港台相比 ,内地存在破产原因多元化的缺陷。因此 ,笔者提出了完善内地破产原因的立法建议并深入论述了“不能清偿”与“停止支付”的含义。
Enumerationism and generalizationism are the two legislative modes of bankruptcy causes in today' world.Enumerationism is adopted by the law of bankruptcy in HongKong,generalizatinism are adopted by the laws of bankruptcy in taiwan and the Mainland of China.Contrasted with laws of bankruptcy in HongKong and Taiwan,that of the Mainland of China exzists the imperfections on multiplicity in this point.Therefore,the author gives some advices of perfection on multiplicity in the mainland,and a deeper study on the implications of 'inability of settlement' and 'stop payment'.
关键词
港台
内地
破产原因
比较
Hongkong and Taiwan
the mainland of China
causes of bankruptcy
comparison
