Research On The Linkage Mechanism Of The Government And Court In The Bankruptcy Reorganization System In China

Under the background of supply-side reform,the bankruptcy reorganization system plays an important role in industrial upgrading,new and old kinetic energy transformation and structural optimization,and the bankruptcy reorganization system itself has the procedures of reorganization,reorganization planning,and administrator system.Defects,combined with problems such as credit recovery of corporate restructuring,corporate taxation,and restructuring of corporate finance,have resulted in the bankruptcy reorganization system reconfiguring production factors on the basis of protecting creditors and promoting the function of corporate regenerative operations.In order to improve the quality and efficiency of bankruptcy reorganization,in order to improve the quality and efficiency of bankruptcy reorganization,in the practice of bankruptcy,the government and the courts communicated and negotiated the mechanism of the government and court,and the court of the Supreme People's Court went bankrupt in the national court.At the working meeting,the application significance of the linkage mechanism of the government and court was also clarified.However,due to the lack of relevant top-level mechanism design and institutional support,there were too many problems in the construction of the linkage mechanism of the government and court in the practice of bankruptcy reorganization.Therefore,it is of great significance to study how to construct and improve the linkage mechanism of the government and court in the bankruptcy reorganization system from relevant aspects,and to play the role of trial and reorganization system in bankruptcy reorganization.At present,the bankruptcy reorganization mechanism is only a local practice,and there is no corresponding top-level design in local practice as a basis,which is prone to the chaos of the practice of the government linkage mechanism.Therefore,this paper starts from the origin of the government agency linkage mechanism.By analyzing the defects and derivative problems of the current bankruptcy system,and expounding the theoretical basis of the linkage application of bankruptcy reorganization,the necessity of this is deeply explained.After reviewing the relevant documents and typical regional practices of the bankruptcy and reorganization of the Chinese government,the paper analyzes the lack of the construction of the government's linkage mechanism: the administrative power to intervene in the boundary and connection problems of the judicial power,the bankruptcy and restructuring enterprise credit repair problem,bankruptcy reorganizing the tax burden of enterprises,the issue of bankruptcy and reorganization financing,and the linkage of the linkage mechanism,and then using the existing institutional resources and technical support,proposed relevant suggestions and ideas from the construction of the linkage mechanism of the government and court.In addition to the "Introduction" and "Conclusion",this article includes four parts:The first part introduces the practical value of the linkage mechanism of the government and court in the bankruptcy reorganization system.Through the analysis of the defects of the current bankruptcy reorganization system and the problems arising from the reorganization procedures,the author explains the reasons and theoretical basis of the application of the bankruptcy reorganization of the Chinese government's linkage mechanism,and explains the operation mode and discussion of the government linkage mechanism.The principle of identification and compliance of enterprises in the government agency linkage mechanism.The second part discusses the typical practice of the linkage mechanism of the government and court in the bankruptcy reorganization system.Through the combing of the relevant normative documents of the linkage mechanism of the government and court and the summary of typical regional practices,this paper analyzes the relevant aspects of the construction of the linkage mechanism,and provides a problem-oriented guide for the construction and improvement of the linkage mechanism of the government and court.The third part analyses the lack of the mechanism construction of the linkage mechanism of the government and court in the bankruptcy reorganization system.On the basis of summarizing the contents of the previous article,it discusses the issues that need to be paid attention to in the construction of the linkage mechanism of the government and court.The first is the boundary and connection between judicial power and administrative power.The differences between the judicial power and the administrative power in the pursuit of value and the coordination of the functional performance in the application of the linkage mechanism are analyzed.The second is the application of linkage mechanism in the bankruptcy restructuring enterprise credit repair.This paper summarizes the credit problems of the bank credit information system in the process of reorganization of the credit restructuring,the bad information records of the industrial and commercial departments,the bad information records of the taxation department,and the bad credit problems of the court enforcement system.The third is the application of the linkage mechanism in restructuring the corporate tax burden.The fourth is the application of the linkage mechanism in reorganizing corporate financing issues.The fifth is the convergence of the linkage mechanism.The fourth part discusses the improvement strategy of the construction of the mechanism construction of the linkage mechanism of the government and court in the bankruptcy reorganization system.Through the summarization of the five aspects of the construction of the linkage mechanism,the use of existing institutional resources and technical resources,from the cultivation of judicial reserve,market theme,government coordination of the concept of governance,set up a bankruptcy trial disposal platform,broke the bankruptcy The whole enterprise's credit repair barriers,the establishment of bankruptcy reorganization tax evaluation mechanism,and the conception of bankruptcy reorganization fund model,etc.,put forward the path measures to build and improve the bankruptcy reorganization mechanism,and promote the bankruptcy reorganization function and industrial upgrading under the supply-side reform background.