【摘要】 我国《企业破产法》第123条规定了破产追加分配制度，但因其存在诸多问题而未能发挥其应有的作用。现行法对追加分配之诉中的原、被告没有明确规定。针对该问题，应建立管理人恢复履职制度，由管理人作为原告，以交易相对方为被告。当管理人无正当理由并经债权人催告仍不提起诉讼，债权人可行使《民法典》中的债权人撤销权。在破产程序终结后，破产企业注销之前，破产企业与交易相对人为债权人撤销之诉的被告。破产企业注销后，在债权人撤销之诉中已注销破产企业的主体资格可以暂时回归，与交易相对人为共同被告。更多还原

【Abstract】 Article 123 of China’s Enterprise Bankruptcy Law stipulates the system of additional distribution in bankruptcy, but it fails to play its due role because of many problems. The current law has no clear provisions on the source and defendant in the action of additional distribution. To solve this problem, we should establish a system for the manager to resume his duties, with the manager as the plaintiff and the counterparty as the defendant. When the administrator fails to bring an action without good reason and upon the creditor’s urging, the creditor may exercise the creditor’s right of cancellation under the Civil Code. After the conclusion of the insolvency proceedings and before the cancellation of the insolvent enterprise, the insolvent enterprise and its transaction counterpart are defendants in a creditor’s action for cancellation. After the bankrupt enterprise is written off, the subject qualification of the bankrupt enterprise that has been written off in the creditor’s cancellation lawsuit can temporarily return, and the opposite of the transaction is a co-defendant.更多还原