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随着我国经济体制改革的不断深化和企业改制工作的发展，人民法院受理的企业破产案件逐年增加。特别是国务院在若干城市进行企业优化资本结构，建立和完善企业优胜劣汰机制的试点工作以来，企业破产案件上升幅度较大。而我国企业破产法（试行）立法时我国还处在有计划的商品经?
With the continuous deepening of China’s economic system reform and the development of enterprise restructuring, the cases of bankruptcy cases accepted by the people’s courts have been increasing year by year. In particular, since the State Council conducted pilot projects in some cities to optimize the capital structure of enterprises and establish and improve the survival and the management system of enterprises, the bankruptcies in enterprises have risen a lot. However, our country’s bankruptcy law (trial) Legislation, our country is still in the planned commodity?