A Study On The Recognition Standards Of Business Conditions In The Judicial Dissolution Of The Company

The "operation-management" referred to in the judicial dissolution system of Chinese enterprises stems from the concept of management.Some scholars believe that the distinction between"operation"and"management"should be divided into "severe difficulties in business conditions" and"Management is seriously difficult",that is,the company's deadlock.Different from the theory of management difficulties,the author believes that the "business situation" should be used as the judgment factor of the company's judicial dissolution,and analyzes the relevant viewpoints one by one,and concludes that the business status is necessary as a judgment factor.China does not have a unified judgment on business conditions.This paper analyzes 116 cases of judgment documents,and concludes that the judgment factors of the operation status in practice are:factors of business decision-making,factors of main business conditions,factors of core assets,factors of profit status,assets and liabilities,and cash flow status factors;The lack of a unified judgment on business conditions has resulted in many unfavorable consequences in practice.The main ones are: First,the current judgment factors are not sufficient to accurately reflect the actual situation of the company's operations.Second,the current judgment elements exist in the same application.The case is different,the arbitrariness is applied,and the judgment documents say that the rationality is insufficient and the persuasive power is not strong.Aiming at the status quo and defects of China's business status judgment standards,this paper discusses the construction of judgment criteria for business conditions.Firstly,it establishes the principle of protecting the operating value of the company and the principle of measuring the benefits.Secondly,through the establishment of the judgment elements and the establishment of the specific rules of the business status judgment criteria,the criteria for constructing the operation status are discussed specific rules.