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我们之所以将再审程序中如何考量企业改制后的责任主体作为专门问题来探讨,是有其特殊原因的。第一,从审判实践看,债务企业往往进行多次改制,改制形式也非从一而终。与企业改制相关的民事纠纷案件,经一审、二审,待进入到再审阶段,距债务发生时已经历了很长时间,债务企业因几经改制,早已面目全非。
The reason why we have to examine the subject of responsibility after the restructuring of enterprises as a special issue in the retrial procedure has its own specific reasons. First, judging from the trial practice, debt enterprises often carry out many restructurings, and the forms of restructuring are not the same. The civil dispute cases related to enterprise restructuring have been going through a long period of time since the debts occurred after the first instance and the second instance are pending the retrial stage. Debt companies have been beyond recognition for several restructures.