中小企业重整实践的困境与破解
The Dilemma of SME Restructuring Practice and Its Crack

中小企业相较于大型企业有其自身的法律特性。现行《企业破产法》不区分企业规模，对所有企业均适用无差别的重整制度，导致中小企业重整实践存在适用主体局限、申请动力不足、企业家连带破产、程序不适配等问题，贻误了中小企业重整的最佳时机，降低了重整的成功率。为此，应借鉴域外经验，借助《企业破产法》修订的契机，将非法人组织和个体工商户纳入破产重整适用范围；优先采用债务人自行管理原则、适度突破绝对顺位规则保留出资人权益，激励债务人尽早启动重整；加快个人破产制度立法合并处理企业主连带债务，帮助企业主实现债务免责；引入视同认可机制、构建预重整制度、缩短重整时限，构建专门的中小企业重整程序。
Small and medium-sized enterprises (SMEs) have their own legal characteristics compared to large enterprises. The current Enterprise Bankruptcy Law does not differentiate the size of enterprises and applies the reorganization system to all enterprises without any distinction, which leads to the problems of limited subjects, insufficient motivation to apply for reorganization, joint and several bankruptcy of entrepreneurs, and procedural inappropriateness in the practice of SME reorganization, which has delayed the best time for SME reorganization and reduced the success rate of reorganization. In this regard, we should learn from overseas experience and take the opportunity of the revision of the Enterprise Bankruptcy Law to include unincorporated organizations and individual entrepreneurs in the scope of bankruptcy reorganization; give priority to the principle of debtor’s self-management and appropriately break the absolute subordination rule to preserve the rights and interests of contributors, so as to encourage debtors to start reorganization as early as possible; speed up the legislation of individual bankruptcy system to deal with the joint and several debts of business owners, so as to help business owners realize debt exemption; introduce the mechanism of deeming recognition and build a pre-reorganization mechanism. In addition, we will introduce a deemed recognition mechanism, construct a pre-restructuring system, shorten the time limit for restructuring, and build a special restructuring procedure for SMEs.