期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2014
期号：3
页码：40-44
语种：English
出版社：Academica Brâncuşi
摘要：In a market economy,insolvency is a common phenomenon.Its amplitude is,however,an important barometer for sustainable economic development and for the normal economic processes and financial stability and predictability of the business environment,entrepreneurial management quality.The fundamental purpose of opening insolvency proceedings is the "freeze" of debtor's debts up to that time at which it will be remove the possibility of establishing new flows accessories,and continuing to pay all current liabilities and debt installments history.
关键词：insolvency procedure;debtor's debts;Code of Insolvency;fiscal debts;bankruptcy procedure
