CAJ | 학술논문

个人独资企业以设立简便、经营灵活、管制宽松等优势而独树一帜，目前已发展成为我国社会主义市场经济的重要组成部分。但是，由于我国相关法律关于个人独资企业的规定不够明确且未确立其主体地位，从而导致在司法实践中人民法院处理个人独资企业债务承担时面临困难。我国内地应结合国情，借鉴港澳台地区的立法经验，对个人独资企业转让中债务承担问题进行制度完善。
개인독자기업이설립간편、경영령활、관제관송등우세이독수일치，목전이발전성위아국사회주의시장경제적중요조성부분。단시，유우아국상관법률관우개인독자기업적규정불구명학차미학립기주체지위，종이도치재사법실천중인민법원처리개인독자기업채무승담시면림곤난。아국내지응결합국정，차감항오태지구적입법경험，대개인독자기업전양중채무승담문제진행제도완선。
The individual proprietorship enterprises have the characteristics of being easy to set up , flexible in operation and loose in management .At present they have become a part of China's socialist market economy . However , because the relevant legal provisions about the individual proprietorship enterprises in China are not clear and have not established their subject status , the people's court will face the difficulties in judicial practice when dealing with the debt issues of individual proprietorship enterprises .Chinese mainland shall refer to the expe-riences of Hong Kong , Macao and Taiwan and improve the relevant system in dealing with the debt transfer issue of individual proprietorship enterprises .