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本文是对煤炭企业关闭破产实施进行的应用型研究。论文从实际入手,针对煤炭企业自身的特点,阐述了我国国有企业破产的背景及机制,企业破产和破产法的内涵等。在比较其他案例的基础上,提出了对煤炭企业的破产实施的具体操作方案。从而达到对实际有着更好的指导作用,使破产实施方案研究达到公司重组的最佳经济效益。
This article is an applied research on the implementation of closed and bankruptcy of coal enterprises. Starting from the actual situation, this paper elaborates the background and mechanism of the bankruptcy of state-owned enterprises in our country and the connotation of bankruptcy and bankruptcy law. On the basis of comparing with other cases, this paper puts forward the concrete operational plans for bankruptcy implementation of coal enterprises. So as to achieve a better guidance on the actual so that the implementation of bankruptcy research program to achieve the optimal economic benefits of corporate restructuring.