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我国于2006年8月27日出台了破产法,该法将于2007年6月1日实施。在此之前,构成我国破产和解制度的主要是两部法律,即1986年颁布的《中华人民共和国企业破产法(试行)》和1991年颁布的《中华人民共和国民事诉讼法》。本文对照法律条文大体对比新破产法较上述两部法律的进步之处,研究我国破产和解制度的特点,剖析其仍存在的弊端,从立法体例、程序规则、辅助程序等方面探讨了完善我国和解制度的途径和措施。
Our country introduced bankruptcy law on August 27, 2006, this law will be implemented on June 1, 2007. Prior to this, the two major laws that formed the system of bankruptcy settlement in our country consisted of the “Enterprise Bankruptcy Law of the People’s Republic of China (Provisional)” promulgated in 1986 and the “Civil Procedure Law of the People’s Republic of China” promulgated in 1991. This article compares the legal provisions of the new bankruptcy law compared to the progress of the above two laws, studies the characteristics of the bankruptcy settlement system in our country, analyzes the defects still existing in the article, discusses the ways of improving the reconciliation of our country from the aspects of legislation, procedural rules and supporting procedures, System of ways and measures.