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[知识整理]CPA经济法查漏补缺:第六章企业破产法 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2011-11-15
— 本帖被 阿文哥 从 经济法 移动到本区(2012-07-03) —
第六章  企业破产法
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1.破产程序终结 Fk@A;22N  
破产宣告前(人民法院裁定终结,并予以公告): +b"RZ:tKp  
(1)第三人为债务人提供足额担保或者为债务人清偿全部到期债务的; +e?mKLw14  
(2)债务人已清偿全部到期债务的; 9otA5I^v  
(3)因债务人的财产不足以支付破产费用而终结(练习选项)。 R("g ]  
破产宣告后(管理人请求,15日内人民法院裁定,裁定终结,应予以公告): PXqLK3AE  
(1)因和解、重整程序顺利完成而终结; ^-?5=\`5  
(2)因债务人消除破产原因或以其他方式解决债务清偿问题(包括自行和解)而终结; _xT=AF9~o  
(3)因债务人的破产财产不足以支付破产费用而终结; WPi^;c8  
(4)因破产财产分配完毕而终结。 wNMgY  
进行和解/重整(在什么山唱什么歌,注意用词): /` 891( f,  
和解/重整阶段:终止和解程序/重整程序 V#["Z}  
执行阶段:终止和解协议执行/重整计划执行 4A^=4"BCV  
个人理解:注意破产宣告前/后用词      债务人/破产人、债务人财产/破产财产、债权人债权/破产债权 H=Rqr  
2.商业银行破产 Vw.c05x  
(1)商业银行不能支付到期债务,经国务院银行业监督管理机构同意,由人民法院依法宣告其破产。 JRt^YX  
(2)商业银行破产清算时,在支付清算费用、所欠职工工资和劳动保险费用后,应当优先支付个人储蓄存款的本金和利息。 tgX Ij5z  
个人理解:总算顾及老百姓,职工后,税收前~~ Bf33%I~  
3.两个与期限相关的提存 ~CiVLS H=  
(1)无法直接交付的债权人未受领的破产财产分配额,管理人应当提存。债权人自“最后分配公告之日起满2个月”仍不领取的,视为放弃受领分配的权利,管理人或者人民法院应当将提存的分配额分配给其他债权人。 _i{$5JJ+K2  
(2)破产财产分配时,对于诉讼或者仲裁未决的债权,管理人应当将其分配额提存。自“破产程序终结之日起满2年”仍不能受领分配的,人民法院应当将提存的分配额分配给其他债权人。 _9!*laR!2  
个人理解:都够2,呵呵~~ NfvvwG;M  
4.管理人报酬 $Y.Z>I;  
人民法院应根据债务人最终清偿的财产价值总额,“分段确定”管理人报酬: /cHd&i,>  
①不超过100万元的,在12%以下确定; ^HYmi\`  
②超过100万元~500万元的部分,在10%以下确定; q$FwO"dC  
③超过500万元~1000万元的部分,在8%以下确定; SFCKD/8  
④超过1000万元~5000万元的部分,在6%以下确定; BayO+,>K  
⑤超过5000万元~1亿元的部分,在3%以下确定; 'zCJK~x`x  
⑥超过1亿元~5亿元的部分,在1%以下确定; Z0*Lm+d9z  
⑦超过5亿元的部分,在0.5%以下确定。 3Z=OUhn9  
注意:债务人最终清偿的财产价值总额中,不包括担保权人优先受偿的担保物价值。 EN6a? }5  
个人理解:战略放弃,本小姐懒得记也记不住~~ e=K2]Y Q{  
5.重整申请 1-[~}  
⑴尚未进入破产程序前        债务人&债权人 #RAez:BI  
⑵受理申请后,宣告破产前    债务人&债务人的出资人(10%↑) V?AHj<  
⑶涉及金融机构破产的,国务院金融监督管理机构有权提出重整申请。 i bA Z*I  
个人理解:金融机构很特殊,重整申请&商业银行破产财产清偿顺序~~ c@9jc^CJ  
6.债务人有关人员义务 V ;Kzh$^rk  
有关人员: "8MG[$Y  
有关人员指企业的法定代表人;经人民法院决定,可以包括企业的财务管理人员和其他经营管理人员。 d'ddxT$GG  
相关义务: EH))%LY1y  
①妥善保管其占有和管理的财产、印章和账簿、文书等资料; 4a3Xz,[(a  
②根据人民法院、管理人的要求进行工作,并如实回答询问; BzBij^h  
③列席债权人会议并如实回答债权人的询问; \`?#V xz  
④未经人民法院许可,不得离开住所地; 0"q_c-_Bg  
⑤不得新任其他企业的董事、监事、高级管理人员。
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