新质生产力视阈下企业破产府院联动机制探索——以南充市为例

摘要

在新质生产力发展的宏观背景下，企业破产制度已转型为优化要素流转与促进创新动能重塑的法治保障。本文以南充市为典型样本，分析了该市在支柱产业转型过程中，通过构建“1+N”常态化府院联动体系，在资产处置、职工安置及信用修复方面取得的实践成效。研究发现，南充市当前的联动机制仍面临司法权与行政权边界模糊、信用修复存在信息孤岛、重整税负沉重以及机制运作呈现人治特征等现实困境。为此，本文提出应确立“司法主导、行政辅助”的原则，推动联动机制由传统的维稳型向赋能型转变。通过构建重整企业信用修复与税务协同路径、设立新质生产力重整引导基金以及搭建数智化常态化平台，旨在破解困境企业的要素流转障碍。本研究不仅为南充市优化营商环境提供了理论支撑，也为成渝地区双城经济圈通过法治手段释放存量资源、培育新动能提供了经验借鉴。

Abstract

Under the macro-background of the development of new-quality productivity, the enterprise bankruptcy system has transformed into a legal guarantee for optimizing factor flow and promoting the reshaping of innovation momentum. This paper takes Nanchong City as a typical sample, analyzing the practical achievements of the city in asset disposal, employee resettlement, and credit repair through the construction of a "1+N" normalized government-court collaboration system during the transformation of its pillar industries. The study finds that Nanchong City's current collaboration mechanism still faces practical difficulties such as blurred boundaries between judicial and administrative powers, information silos in credit repair, heavy tax burdens on reorganization, and the influence of personal rule in its operation. Therefore, this paper proposes to establish the principle of "judicial leadership and administrative assistance," promoting the transformation of the collaboration mechanism from a traditional stability-maintenance model to an empowering model. By constructing a collaborative path for credit repair and taxation of reorganized enterprises, establishing a new-quality productivity reorganization guidance fund, and building a digital and intelligent normalized platform, the aim is to overcome the obstacles to factor flow for distressed enterprises. This study not only provides theoretical support for Nanchong City to optimize its business environment but also provides experience and lessons for the Chengdu-Chongqing economic circle to release existing resources and cultivate new momentum through legal means.