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近年来,随着企业改制的层层推进,逐步建立起了适应中国特色市场经济体制的现代企业制度。伴随着企业改革的深入,其中存在的问题也逐渐显露,如有些企业改制不规范,借企业改制之际大肆逃债。不仅造成国有资产流失,也极大侵害了债权人的权益。目前,许多与企业改制相关的民事纠纷已诉至人民法院,构成了司法审判、执行中一类独特案件类型。本文从企业改制应遵循的原则入手剖析了企业逃债行为,并提出了解决对策和解决方案。
In recent years, with the advancement of enterprise restructuring at various levels, a modern enterprise system gradually adapted to the market economy system with Chinese characteristics has been gradually established. With the deepening of the reform of the enterprise, the existing problems have gradually become exposed. For instance, some enterprises have not standardized their systems of reform and they wantonly escaped debts by means of enterprise restructuring. Not only caused the loss of state assets, but also greatly infringed on the rights and interests of creditors. At present, many civil disputes related to the restructuring of enterprises have been sued to people’s courts, forming a unique type of judicial trial and execution. This article analyzes the corporate debt-avoidance behavior from the principle that the enterprise restructuring should follow, and puts forward solutions and solutions.