世行“办理破产”指标分析与我国破产法的改革

从价值论视角诠释世行“办理破产”指标的功能,其具有促进各经济体实施破产法改革、优化营商环境的重要制度价值。从方法论视角解析“办理破产”指标的评价体系,其作为营商环境评估十项指标之一,以2008年Djankov和Hart等人撰写的论文Debt Enforcement around the World所确立的评估方法为基础,主要由债权回收率和破产框架力度指数两部分组成。从比较视角出发,与可比经济体“办理破产”指标相比,我国排名位次靠后,债权回收率低、时间长、成本高,债权追收结果未实现持续经营,破产框架力度指数分值不高。鉴此,从实践论层面展开与评述我国《企业破产法司法解释(三)》的相关改革措施之利弊,提出一系列继续完善破产法实施之建议,如在立法层面,应加快推进中小企业破产重整法律规则的出台;在司法层面,应贯彻实施“利益平衡”原则,平等保护债权人的利益;在行政层面,应大力推进行政权与司法权协作的法治化。

Index Analysis of "Resolving Insolvency" and Reform of China's Bankruptcy Law

From the perspective of axiology, the index of “Resolving Insolvency” has important value and function in promoting the reform of bankruptcy law and optimizing business environment in various economies. From a methodological point of view, “Resolving Insolvency” is one of ten indicators of “Doing Business”. It is based on the evaluation method established in the paper “Debt Enforcement around the World” by Djankov and Hart et al. in 2008. It mainly consists of two parts: claims recovery rate and strength of insolvency framework index. Compared with comparable economies, China’s “Resolving Insolvency” index ranks lower, claims recovery rate is lower, the time is longer, the cost is higher, and the result of claims recovery has not been realized sustained operation. What’s more, strength of insolvency framework index is not high. From the perspective of practice theory, this paper reviews the relevant reform measures of China’s “Judicial Interpretation of Enterprise Bankruptcy Law III” and puts forward a series of suggestions for improving the implementation of insolvency law, e.g. to speed up the legislation of small and medium-sized Enterprises restructuring acts; to follow the principle of balancing interests to protect the interests of creditors equally; and to promote the rule of law in the collaboration between executive power and judicial power.