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武汉市首家破产企业系区属集体企业,生产经营羽绒制品,有职工130人,退休职工119人。1987年以来,该企业由于经营管理不善,以致花费巨资引进的德国设备未能发挥效益,长期负债经营,截至破产前已负债1075万元,而企业资产总额仅640万元,严重资不抵债,被迫申请破产。此案由江汉区人民法院审理完毕并宣告破产。在此,笔者且就本案在审理过程中遇到的财经法制建设方面的问题,谈几点粗浅的看法。一、非全民所有制企业破产的立法问题。在审理本例破产案时,首先遇到的是适用的法律依据问题。我国
Wuhan City, the first bankrupt enterprises Department of collective enterprises, production and management of feather products, employees 130 people, 119 retired workers. Since 1987, due to poor management and management, the German equipment, which was invested heavily, failed to benefit from long-term debt management. As of the end of the bankruptcy, the company had a liability of 10,750,000 yuan while the total assets of the company was only 6,400,000 yuan and was seriously insolvent , Forced to file for bankruptcy. The case was completed by Jianghan District People’s Court and declared bankrupt. Here, the author and the case encountered in the trial of financial legal system construction problems, talk about a few superficial opinions. First, the non-state ownership of the bankruptcy of the legislative issues. At the first instance of this bankruptcy case, the issue of the applicable legal basis was encountered. My country