摘要
《企业破产法》对重整程序中未按期申报债权的规定存在缺陷,通过解释已无法解决,必须修改。相较于申报顺延制度,补充申报制度更为合适,但需对其进行完善。在构建破产重整程序中的债权补充申报制度时,既要重视破产法对效率的追求,也要兼顾重整程序对企业再生的偏重。应明确无论原因为何,均允许逾期未申报的债权补充申报,但应根据逾期的原因确定相应费用的负担。同时,补充申报应在重整计划草案报送债权人会议表决前提出,否则将无法通过破产程序受偿,债权人因此所受损失,应由相应责任主体承担。
The provisions of PRC Enterprise Bankruptcy dealing with the creditor’s rights undeclared on time in the bankruptcy reorganization proceeding are defective,which can not be solved by explanation,and must be amended.Compared with the application delay system,Supplementary declaration systemis more suitable to deal with this problem,but it needs to be perfected.The pursuit of efficiency and the save of Enterprise should be considered when we improve supplementary declaration procedures.Creditors should be allowed to declare their right no matter why they did not declare on time,but the burden of the corresponding expenses should be determinedbased on the reasons for overdue declaration.And the supplementary declaration must be accomplished before the draft reorganization plan was submitted to Creditors’meeting,otherwise it will not be able to be repaid through the bankruptcy proceedings,and the losses suffered by the creditors as a result should be borne by the corresponding subject of responsibility.
作者
张善斌
翟宇翔
Zhang Shanbin;Zhai Yuxiang(School of Law,Wuhan University,Wuhan 430000)
出处
《河南财经政法大学学报》
2020年第4期31-39,共9页
Journal of Henan University of Economics and Law
关键词
破产重整
债权申报
补充申报
bankruptcy reorganization
declaration of bankrupt creditor’s rights
supplementary declaration
