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我国《企业破产法(试行)》(以下简称《破产法》)颁布实行已六年多了。《破产法》的颁布实行为人民法院审理破产案件提供了必要的操作规则,也为我国经济体制改革的深入发展,改善企业经营状况,提高经济效益以及保护债权人、债务人的合法权益,提供了切实的法律保障。但是我们也应看到,随着我国经济体制改革向纵深发展,它已远远适应不了社会商品经济发展的需要,具体地说:还有如下几个方面的不足和缺陷。
China’s “Enterprise Bankruptcy Law (Trial)” (hereinafter referred to as “Bankruptcy Law”) promulgated for more than six years. The promulgation and implementation of the Bankruptcy Law has provided necessary operational rules for the people’s courts to handle bankruptcy cases. It has also provided practical measures for the further development of China’s economic reform, improved the business conditions of the enterprises, raised economic benefits, and protected the legitimate rights and interests of creditors and debtors The legal protection. However, we should also see that with the deepening of economic restructuring in our country, it has far been unable to meet the needs of the development of social commodity economy. Specifically, there are still some shortcomings and deficiencies in the following aspects.