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一、处理企业破产所遇到的问题对企业实行破产,是对经营管理不善造成严重亏损,不能清偿到期债务的企业实行的一种法律保护,它有利于企业改善经营状况,提高经济效益,保护债权人和债务人的合法权益。我国破产制度建立于八十年代中后期,其主要法律依据为1988年11月生效的《企业破产法(试行)》和1991年4月重新修订的《民事诉讼法》。尽管国家经贸委和中国人民银行96年7月又下发了关于国有企业兼并破产若干问题的通知,
First, the handling of bankruptcy problems Encountered bankruptcy of enterprises, is a legal management of serious losses caused by poor management, can not pay off debt due to the enterprise, it is conducive to improving the operating conditions of enterprises, improve economic efficiency, Protect the legitimate rights and interests of creditors and debtors. Our country’s bankruptcy system was established in the mid-to-late 1980s. Its main legal basis is the “Enterprise Bankruptcy Law (Trial)” which took effect in November 1988 and the “Civil Procedure Law” that was revised in April 1991. Although the State Economic and Trade Commission and the People’s Bank of China issued in July 1996 a circular on certain issues concerning mergers and bankruptcies of state-owned enterprises,