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在破产程序中,破产清算工作占有极为重要的地位.人民法院审理破产案件,依法对那些不能清偿到期债务的企业宣告破产后,必须有一专门机构负责接管破产企业(债务人)的全部财产,进行保管、清理、估价、处理等工作,并按法定程序将债务人的全部财产公平清偿分配给债权人,以有效地保护债权人的合法权益.各国破产法对破产清算问题大都作了较详尽的规定.我国的《中华人民共和国企业破产法(试行)》(下称企业破产法)等法律规定,对破产清算组成立的时间,组成人员,职责权利,以及与人民法院、债权人会议的关系等作了规定.这些规定使人民法院在审理企业破产案件时,有法可依.但在实践中也发现,我国现行破产法律对于破产清算组的有关规定不够健全,亦存在一定的缺陷.主要有:(1)清算组织的称谓不统一,且不够
In bankruptcy proceedings, bankruptcy liquidation plays an extremely important role.After the people’s court has gone through bankruptcy cases and declared bankruptcy of enterprises that can not pay off its debts according to law, it must have a specialized agency responsible for taking over all the assets of the bankrupt enterprises (debtors) Keeping, cleansing, valuing, handling and so on, and distributes the entire debtor’s assets in a fair manner to the creditors in accordance with the legal procedures so as to effectively protect the legitimate rights and interests of creditors. The insolvency laws in all countries provide more detailed provisions on the problems of bankruptcy and liquidation. Law of the People’s Republic of China on Enterprise Bankruptcy Law (Trial Implementation) "(hereinafter referred to as the Enterprise Bankruptcy Law) and other laws and regulations, it stipulates the time, members, responsibilities and rights established for the bankruptcy liquidation group as well as the relations with the people’s court and the creditors’ meeting These provisions make the people ’s courts have a law to handle when handling corporate bankruptcy cases, but in practice they find that the existing bankruptcy laws in our country are not sound enough for the relevant provisions of the bankruptcy liquidation group and have certain shortcomings. The title of the liquidation organization is not uniform and not sufficient