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ty of Insolvency, 819PL I/COMM 653 (2001) ,轉(zhuǎn)引自Kirkland amp。 Ellis , The Zone of Insolvency: When Has a Company Entered into It, and Once There, What Are the Board’s Duties? (2002) ?! x] Corinne Bell amp。 Robert Messineo, Fiduciary Duties of Officers and Directors of the Financially Troubled Company: A Primer, 971PL I/Corp. 171 (1996) ,轉(zhuǎn)引自Kirkland amp。 Ellis , The Zone of Insolvency: When Has A Company Entered into It, and Once There, What Are the Board’s Duties? (2002) ?! xi] Kirkland amp。 Ellis, The Zone of Insolvency: When Has a Company Entered into It, and Once There, What Are theBoard’sDuties? (2002) . [xii] TheWorld Bank, Princip les and Guideline for Effective Insolvency and Credit Right Systems, Ap ril 2001. [xiii] 當(dāng)然,該司法解釋第8條規(guī)定,“債權(quán)人申請(qǐng)債務(wù)人破產(chǎn),人民法院可以通知債務(wù)人核對(duì)以下情況: ……債權(quán)在債務(wù)人不能償還的到期債務(wù)中所占的比例”,或許也會(huì)成為受理與否的判斷因素。實(shí)際上還遠(yuǎn)遠(yuǎn)不止這些,一位美國(guó)學(xué)者就曾指出,法院同時(shí)也會(huì)綜合考慮過(guò)期未清償債務(wù)的重要程度、債務(wù)人拖延的時(shí)間長(zhǎng)短、未清償債務(wù)的數(shù)量是否在繼續(xù)增加、債務(wù)人處理債務(wù)的方式等足以反映債務(wù)人清償能力的諸多因素。參見(jiàn)Brian A. Blum, Bankruptcy and Debtor /Creditor, Aspen Law amp。 Business , 1993, p. 221。有學(xué)者指出,這是一個(gè)彈性的標(biāo)準(zhǔn),需要由法院對(duì)各種實(shí)施綜合判斷后才得出結(jié)論。破產(chǎn)法為什么采用這種看上去十分抽象而又不可捉摸的標(biāo)準(zhǔn)? 原因很簡(jiǎn)單,即破產(chǎn)法找不到一個(gè)更好的標(biāo)準(zhǔn)。且不說(shuō)破產(chǎn)法能否找到這樣一個(gè)精確的標(biāo)準(zhǔn),問(wèn)題在于,有時(shí)精確的標(biāo)準(zhǔn)可能比不精確的標(biāo)準(zhǔn)更糟糕,那就是只能在更低的程度上實(shí)現(xiàn)法律的預(yù)想目標(biāo)。參見(jiàn)潘琪:《美國(guó)破產(chǎn)法》,法律出版社1999年版,第42頁(yè)?! xiv] 《企業(yè)破產(chǎn)法》第108條規(guī)定:“破產(chǎn)宣告前,有下列情形之一的,人民法院應(yīng)當(dāng)裁定終結(jié)破產(chǎn)程序,并予以公告:(1)第三人為債務(wù)人提供足額擔(dān)保或者為債務(wù)人清償全部到期債務(wù)的。 (2)債務(wù)人已清償全部到期債務(wù)的?!薄 xv] Current Developments in International and Comparative Corporate Insolvency Law / edited by Jacob S. Ziegelwith the as2sistance of Susan I. Cantlie. Clarendon Press,Oxford 1994, p. 24. [xvi] 朱蘇力:《解釋的難題:對(duì)幾種法律文本解釋方法的追問(wèn)》,載《中國(guó)社會(huì)科學(xué)》1997年第4期。第 14 頁(yè) 共 14 頁(yè)