一、基础理论探讨(一)企业破产法的立法宗旨有学者认为,企业破产法的立法宗旨是:规范企业破产程序、公平清理债权债务、保护债权人与债务人的合法权益、维护社会主义市场经济秩序。也有学者认为,破产法的立法宗旨集中体现于其立法目的,即保护债权人与债务人的合法权益。 First, the basic theory of (a) the purpose of the legislation of corporate bankruptcy law Some scholars believe that corporate legislative purpose of the bankruptcy law is: standardize bankruptcy proceedings, the fair disposal of claims and debts, protect the legitimate rights and interests of creditors and debtors, safeguard the socialist market economic order . Some scholars also believe that the legislative purpose of bankruptcy law is embodied in its legislative purpose, that is, to protect the legitimate rights and interests of creditors and debtors.