世界銀行新營商環境指標與我國破產法修改

世界銀行新營商環境指標，在設計理念、指標內容以及評估方法上，較之以往均存在顯著的革新。商事破產作為新營商環境指標的十大核心指標之一，被認為在提升全球各經濟體營商環境方面，有著不可忽視的關鍵作用。準確把握新營商環境指標的改革初衷、商事破產指標中各指標細項之具體內涵，及指標所對應的最佳實踐做法與其理論基礎，是該項目未來在本土得以有效實施的關鍵。從規則的體系性完善角度出發，在此次《企業破產法》修改中有必要對標域外破產制度改革的最新趨勢及最佳實踐做法，重點圍繞破產臨界期董事義務、跨境破產、小微企業破產重整以及重整新融資制度等方面，以系統性方式修改和完善相應的規則，從而有效助推我國市場化、法治化和國際化營商環境的建設。

The introduction of the World Bank's new business environment indicators marks significant innovations in terms of design philosophy, indicator content, and assessment methods compared to previous versions. Among the ten core indicators of this new business environment framework, business insolvency is considered to play a crucial role in enhancing the business environment of economies globally. Accurately understanding the original intent behind the reform of the new indicators, as well as the specific details within the business insolvency indicator and the theoretical foundations underlying the best practices associated with it, is key to ensuring the effective implementation of this project domestically. From the perspective of systematically improving the legal framework, it is necessary, in the upcoming amendments to the Enterprise Bankruptcy Law, to align with the latest trends and best practices in bankruptcy law reforms from other jurisdictions. The focus should be on systematically revising and improving the relevant rules in areas such as the duties of directors in the vicinity of bankruptcy, cross-border insolvency, the reorganization of small and micro enterprises, and new financing mechanisms for restructuring. This approach will effectively promote the development of a market-oriented, rule-of-law-based, and internationalized business environment in China.