【线上云德】疫情期间律师说（一百零一）┃破产预重整的对象选择

企业是国家的主要纳税人，当其出现债务危机时，政府和法院应当尽可能予以拯救。但在市场经济条件下，企业应当依靠自身努力解决债务危机，政府和法院只起帮扶作用，而且也不是所有债务危机企业都值得拯救或都能成功拯救的。所以，采取预重整、法定重整模式拯救债务危机企业应有所选择。

《企业破产法》设置重整制度的目的是拯救企业，但债务企业到了破产边缘是否有药可救，则应视其是否具有拯救价值和拯救可能而定。债务企业出现破产原因，但有维持价值和再生希望的，才适用预重整、法定重整的机制进行拯救。

Companies are the country's main taxpayers, and when they run into a debtcrisis, governments and courts should do what they can to save them. But in themarket economy, enterprises should rely on their own efforts to solve the debtcrisis, the government and the court only play a helping role, and not all debtcrisis enterprises are worth saving or can be successfully rescued. Therefore,the pre-restructuring, statutory restructuring mode to save the debt crisisenterprises should be selected.

"Enterprise bankruptcy law" the purpose that sets upreorganization system is to save an enterprise, but whether debt enterprise hasmedicine to be saved to the edge of bankruptcy, should depend on whether it hasrescue value and save possibility and decide. The debt enterprise appears thebankruptcy reason, but has maintains the value and the renewal hope, only thenapplies the pre-reorganization, the legal reorganization mechanism carries onthe rescue.

根据《企业破产法》及其司法解释的有关规定来看，在破产清算、破产和解、破产重整三大程序中，当债务企业具有拯救价值和拯救可能时，应当优先适用和解程序和重整程序进行救治。但是，债务企业不具有拯救价值和拯救可能，如“僵尸企业”“无产可破”企业等，勉强其进行预重整、法定重整，让其继续“挣扎”是不妥的，一是浪费债务企业的重整费用，二是浪费国家的行政资源和司法资源结果，三是会损害债权人的利益，因此要果断地对其进行破产清算，让其退出市场，以体现破产清算的淘汰功能。

According to the "enterprise bankruptcy law" and its judicialinterpretation of the relevant provisions, in the bankruptcy liquidation,bankruptcy reconciliation, bankruptcy reorganization three procedures, when thedebt enterprise has rescue value and possible rescue, should be the priority toapply the reconciliation and restructuring procedures for treatment. But debtbusinesses don't have to save the value and save, such as "zombie"companies "proletarian can break" enterprises, forced pre reforming,legal restructuring, let it continue to "struggle" is wrong, one is awaste of corporate debt restructuring costs, 2 it is a waste of the country'sadministrative and judicial resources as a result, three is can damage theinterests of creditors, so be decisive on the bankruptcy liquidation, let outof the market in the elimination of bankruptcy liquidation.

最高人民法院根据《企业破产法》的立法精神，在《全国法院破产审判工作会议纪要》第14条“要进一步完善破产重整企业识别”工作机制中指出:“破产重整的对象应当是具有挽救价值和可能的困境企业；对于僵尸企业，应通过破产清算，果断实现市场出清。人民法院在审查重整申请时，根据债务人的资产情况、技术工艺、生产销售、行业前景等因素，能够认定债务人明显不具备重整价值以及拯救可能性的，应裁定不予受理。”

In accordance with the legislative spirit of the enterprise bankruptcy law,the supreme people's court pointed out in the working mechanism of"further improving the identification of enterprises undergoing bankruptcyreorganization" in article 14 of the proceedings of the bankruptcy trialof the national court: "the object of bankruptcy reorganization should bethe distressed enterprises with salvage value and possibility; For zombieenterprises, they should clear the market decisively through bankruptcyliquidation. When the people's court examines the reorganization application,it shall decide that the debtor clearly does not have the reorganization valueand the possibility of salvation based on the debtor's assets, technology,production and sales, industry prospects and other factors.