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破产制度是指在债务人无力偿还债务的情况下,以其全部财产对债权人进行公平清偿的法律制度。破产法是关于债务人不能清偿到期债务时,对其宣告破产,并在法院的主持下对其全部财产进行清理分配或进行重整、和解等程序的法律规范的总称。1986年颁布的企业破产法(试行)对建立现代企业制度、规范企业的破产行为、保护债权人的合法权益发挥了一定的积极作用。但是,该法仅适用于国有企业,其适用范围过于狭窄。民事诉讼法第19章“企业法人破产还债程序”也是破产立法内容,但它主要适用法人企业,不包括合伙企业、独资企业。由于企业破产法(试行)在立法当时的实
The bankruptcy system refers to the legal system of paying off the creditors fairly with all their assets under the condition that the debtor is unable to repay the debts. The insolvency law is a general term for the legal norms concerning procedures where the debtor can not pay off the debts due, declare bankruptcy and clean up and distribute all his property under the auspices of the court or reconstruct or settle the debts. The Enterprise Bankruptcy Law promulgated in 1986 (Trial Implementation) has played a certain positive role in establishing a modern enterprise system, standardizing the bankruptcy of enterprises and protecting the legitimate rights and interests of creditors. However, this law only applies to state-owned enterprises and its scope of application is too narrow. Chapter 19 of the Civil Procedural Law is also a part of bankruptcy legislation, but it mainly applies to corporate entities, excluding partnerships and wholly-owned enterprises. As the corporate bankruptcy law (for trial implementation) at the time of the legislation