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《中华人民共和国企业破产法(试行)》(以下简称《破产法》),自1986年12月2日公布,1988年11月1日起施行。从6年的企业破产处理实践看,《破产法》在建立企业竞争机制,规范企业破产处理行为,保护债权人和债务人的合法权益等方面发挥了一定的积极作用。但由于《破产法》的制定受当时客观条件的影响和人们对《破产法》认识水平的局限,制定的《破产法》无论在整体
The “People’s Republic of China Enterprise Bankruptcy Law (Trial)” (hereinafter referred to as the “Bankruptcy Law”) was promulgated on December 2, 1986 and came into force on November 1, 1988. From the six years of corporate bankruptcy practice, the Bankruptcy Law has played a positive role in establishing a corporate competition mechanism, regulating the bankruptcy treatment of enterprises, and protecting the legitimate rights and interests of creditors and debtors. However, due to the impact of the objective conditions at the time and people’s understanding of the “Bankruptcy Law”, the formulation of the “Bankruptcy Law” made the “Bankruptcy Law”