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企业破产是市场经济的必然产物,也是盘活资金存量,调整产业结构,优化资源配置的有效途径。企业假破产是指在上述条件不具备或欠完善的前提下,采取非正常技术操作方式,以破产为手段,以逃废债务为目的的一种企业行为。企业假破产不仅妨碍市场机制作用的正常发挥,而且严重扰乱经济和金融秩序,本文拟对企业假破产这一特殊经济现象进行理性剖析,并探寻银行反假方略,为规范企业破产行为,保全银行信贷资产提供一些有益的参考。 一、当前企业假破产的特征表现
Bankruptcy of enterprises is an inevitable outcome of the market economy and an effective way to activate the stock of funds, adjust the industrial structure and optimize the allocation of resources. Enterprise false bankruptcy refers to the above conditions are not available or less perfect under the premise of taking abnormal technical operation, bankruptcy as a means to escape debt for the purpose of a business behavior. Enterprise false bankruptcy not only hinder the normal functioning of the market mechanism, but also seriously disrupt the economic and financial order. This paper intends to rationally analyze the special economic phenomenon of corporate false bankruptcy, and explore the bank anti-counterfeit strategy, to regulate corporate bankruptcy, Credit assets provide some useful reference. First, the current performance of corporate bankruptcy characteristics