小微企业重整制度构建

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中图分类号：D922.29 文献标识码：A 文章编号：1004-0714（2026）01-0127-05

Construction ofthe Reorganization System for MSEs

WANGYudil，CHENJiongran （Shoe Firm，3250oo，Wenzhou，Zhejiang，China）

Abstract：The“business friendlyenvironment”assessment index proposed bythe World Bank independently examines the special bankruptcy procedures ofiMSEs，respondingto the legislative trend that countries generally pay attentiontothereorganizationsystemof MSEsafter the COvID-19epidemic.MSEs are relatively small in scale，with a singledebt structure and personal value far exceeding propertyvalue.Inaddition， thehighdegreeofconfusionbetweencorporatedebtandpersonaldebtdeterminesthattheyfollowauniqueinstitutionallogicin various aspects，especiallyincrisis relief.Given thecurrent revision of the Enterprise Bankruptcy Law，itisof great practical significance topayattention tothebankruptcyreorganization of MSEs.

Keyword：MSEs;Bankruptcy Reorganization;Business Enabling Environment;Investor'S Rights Reserved

一、引言

2021年12月，联合国国际贸易法委员会第5工作组第59届会议通过了《小微企业破产法立法指南草案》（UNCITRALLeg-islative Recommendations on Insolvency ofMicro-and Small En-terprises），将目光聚焦于小微企业重整的简易破产程序之上。（剩余7926字）