集体企业是我国公有制经济的重要组成部分,随着市场经济发展,一些集体企业难以适应市场要求,不得不选择依法破产关闭的途径退出市场。但目前我国集体企业破产制度存在着诸多弊端和问题,有必要深入剖析其缺陷和不足,从统一法律制度、维护社会公平、吸收先进机制、规范破产清算等方面改进和完善。 Collective enterprises are an important part of China’s public-owned economy. With the development of market economy, some collective enterprises have difficulty adapting to market demands and have to choose to withdraw from the market through bankruptcy closure according to law. However, there are many drawbacks and problems in bankruptcy system of collective enterprises in our country at present. It is necessary to analyze its defects and shortcomings in depth, and improve and perfect it from the aspects of unifying legal system, maintaining social fairness, absorbing advanced mechanism and regulating bankruptcy and liquidation.