企业清算

第一章和第二章是对企业清算最一般原理的论述。第一章讨论企业清算的基本理念。

Chapter 1 discusses the basic concepts of enterprise liquidation .

企业清算法律制度研究

A Research on the Legal System of Enterprise Liquidation

论完善我国私营企业清算法律制度

Perfecting the Liquidation Legal System of Private Enterprise in China

持续经营假设与企业清算假设的选择

How to choose the going - concern and liquidate assumption

企业清算法律制度的反思与重构

On Reconstruction of the Legal System of Enterprise 's Liquidation

加窗的基于身份的吊销方案被吊销企业清算问题及对策

Windowed Identity-based Revocation The Problems of Account-clearing for Revoked Companies

（三）合营企业清算的会计报表。

Accounting statements of the joint venture upon its liquidation .

被吊销企业清算问题及对策

The Problems of Account - clearing for Revoked Companies

试论构建完整的中国企业清算制度体系

Tentative Study on the Construction of the Complete Liquidation System of Chinese Enterprises

企业清算时，应当以清算期间作为一个纳税年度。

Enterprises that undergo liquidation shall use the period of liquidation as the tax year .

一起简单的企业清算最长时限270天，至今11年未果，难道比抗日保家卫国还难？

The maximum limit of a simple liquidation of enterprise is270 days , however , the hardness of this case never got the result than the11 years Anti-Japanese War .

从发达国家立法的现状来看，无论是大陆法系还是英美法系国家，均对企业清算制度作了系统而科学地规定。

Oversee the legislation situation of developed countries , the systemic and scientific regulations have prescribed for the enterprise liquidation system , either the continental legal system or the British-America legal system .

企业清算或者解散时，国有企业方接受赠与或者无偿留给国企业方继续使用的各项资产。

All sorts of assets accepted by the state-owned enterprise , upon the liquidation or dissolution of the joint venture enterprise , as a gift or left behind for the state-owned enterprise to use them further gratuitously .

以文献中比较常见的假设清算法为例，这种方法假设贷款回收通过企业清算得以实现，从而将违约贷款的回收简化为按照既定分配规则（如绝对优先规则）所进行的资产分配过程。

It usually simplifies the workout process by hypothesis . For example , hypothetical liquidation method supposes that loan recovery be realized by liquidating debtors . This method viewes loan workout as a process of asset distribution according to certain rules , such as Absolute Priority Rule .

我国企业破产清算监督机制的完善

The Improvement of Supervision System of Bankruptcy Liquidation in Chinese Enterprises

试论工业企业破产清算的会计核算

On the Accounting Calculation of the Industrial Enterprise Liquidation in Bankruptcy

破产企业债务清算问题的一种有效解法

An effective solution to the problem of debt clear in bankrupt corporation

外商投资企业特别清算探讨

A brief discussion about the practice of special clearings in foreign investment enterprise

外商投资企业财产清算法律问题

The Issues Concerning the Liquidation on Assets of FIEs

改革运输企业收入清算方式建立铁路现代企业制度

Reform Income Settlement Method for Transport Enterprises , Set Up Modern Railway Enterprise System

[1]破产重整制度和破产和解制度是预防企业破产清算的两种典型制度。

Bankruptcy reorganization and bankruptcy reconciliation are two kinds of typical patterns preventing bankruptcy liquidation .

现行企业法人清算制度除外商投资企业清算制度有清算期限的规定外，其余均无清算期限的规定。

The present settlement has not made the provisions for settlement limit except the settlement of the foreign investment .

根据合伙人资本账户的余额分配剩余现金，完成企业的清算。

To complete liquidation of the business by distributing the remaining cash to the partners according to the balance in their capital accounts .

结果表明，与无负债企业的清算决策相比，负债企业的破产触发较早；

Result shows that contrast to pure equity corporation , the corporation with debt financing has early bankruptcy timing , which results in valuation loss ;

目前，企业破产清算实务与企业破产立法存在着明显脱节、错位的情况，其中破产管理人的债权审查机制问题最为典型。

At present , enterprise bankruptcy liquidation and bankruptcy legislation has obvious disconnection , misalignment of the situation , which the bankruptcy trustee creditor review mechanism is most typical .

企业破产清算组可根据法院宣告，直接委托符合条件的资产评估机构对破产企业全部财产进行评估。

Enterprise bankruptcy liquidation groups may , in accordance with the adjudications of the courts , directly entrust qualified assets assessment institutions to assess all the assets of the bankrupt enterprises .

本文主要阐述了外商投资企业特别清算中的实务问题，探讨解决的法律对策，并提出相关的立法建议。

This article mainly expounds the problems concerning the practice of special clearings in foreign investment enterprise and sets forth legal countermeasures to solve these problems , also puts forward suggestion on relative legislation .

合作企业的清算事宜，依照国家有关法律、行政法规及合作企业合同、章程的规定办事。

The liquidation of the joint venture shall be handed in accordance with related state laws and administrative regulations and rules as well as the venture 's contract and the articles of the association .

而事后规制则可借鉴英美法系的深石原则、实质合并原则，并研究如何完善关联企业破产清算制度。

While Afterwards regulation measures can learn from deep rock doctrine and substantive consolidation doctrine in the Anglo-American legal system for reference . This paper also studies how to improve the legal system regulating bankruptcy liquidation of affiliated enterprises .

第四章分析了银行的公司治理、竞争和企业的清算价值对于银行监督企业的影响，指出改善银行的公司治理、促进银行业的竞争、提高企业的清算价值能够促进银行监督企业功能的发挥。

In chapter 4 I analyzed the effect of corporate governance , competition , and firm 's liquidation value to bank monitoring . I found good corporate governance , releasing banking industry control and enhancing firm 's liquidation value could promote bank monitoring .