论文部分内容阅读
问:据了解,少数企业借破产之名逃债,其手法多种多样。有的资不抵债、经营困难的企业通过划小核算单位,即所谓“大船搁浅,小船逃生”的方法,将企业资产大量甚至全部转移到新办的企业中去,然后申请仅成为一只空壳的总厂或总公司破产,试图废除已经悬空了的债务;有的企业虽有挽救余地,却以废债为动机,走“破产”之路。加之有关部门在破产资格、标准的把握上,不尽规范;在实际运作
Question: It is understood that a small number of enterprises flee their debts in the name of bankruptcy. Their methods are various. Some enterprises with insolvency and operating difficulties have transferred a large amount or even all of their assets to newly established enterprises by devising small accounting units, the so-called “big ship stranding, boat escape” method, and the application has become only an empty one. The shell plant or the head office went bankrupt and tried to abolish the debt that had already been vacated. Some companies, despite having room for salvage, were motivated by the use of debt and went bankrupt. In addition, the relevant departments are not standardized in the determination of bankruptcy qualifications and standards;