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2006年8月27日颁布的企业破产法对1986年破产法(试行)作了较大幅度的修订。破产法内容的调整变化,表明我国破产立法理念的转变——从侧重对债权人利益的保护到破产法上相关主体利益的平衡保护。如何应对立法理念的转变对破产司法实践产生的影响,法官如何在破产裁判中进行利益衡量,是本文所拟探讨的问题。
The Enterprise Bankruptcy Law promulgated on August 27, 2006 made a drastic revision of the 1986 Bankruptcy Law (Trial Implementation). The adjustment and change of the contents of bankruptcy law show that the change of the concept of bankruptcy legislation in our country - from the emphasis on the protection of the interests of creditors to the balanced protection of the interests of the relevant subjects in bankruptcy law. How to deal with the impact of the change of legislative concept on the bankruptcy judicial practice and how the judge weighs the interests in the bankruptcy referee are the issues to be explored in this article.