On The Revocation Of Preferential Transfer In Bankruptcy Law

With the acceleration of economic growth in China and the rapid development of market economy,the rebirth and demise of market players have become more frequently.Bankruptcy law,which guarantee the orderly exit of market players,has drawn increasing attention.The mature bankruptcy law system is conducive to the full play of the competitive advantage of the survival of the fittest,and promote the benign development of the economy.Because of the debtor's limited assets,in order to protect the fair compensation of creditors,the rule of revocation of preferential transfer arises in the development of bankruptcy law and plays a decisive role in bankruptcy proceedings.However,we should also see that the lag in laws under the fast-moving economic life is unavoidably.By inductively analyzing the real cases in our country's bankruptcy law in recent years,we can found that the courts in the judicial practice has inconsistency in determining whether the liquidation of debts,such as liquidation of accelerated maturity debt belong to preferential transfer,it's also difficult for the court to reach a reunification on the issue of whether liquidation can be an exemption from being revocation.Therefore,study the system of revocation of preferential transfer,which have the significance of improving China's bankruptcy law theory and guiding the judicial practice correctly.In this paper,the writer combine the theory with cases in order to make a more comprehensive understanding of revocation of preferential transfer system.After analyzing the basic theoretical,this paper analyze the judicial cases of preferential transfer disputes through empirical research methods,summarizes the specific problems that exist in revocation of preferential transfer system,and then learn from the provisions of U.S.bankruptcy law.Finally,according the existing problems,the paper puts forward some suggestions on how to improve the system of revocation of preferential transfer from the aspects of components of preferential transfer,special provisions of related parties and exceptions.