在我国经济运行模式从单一的计划经济转向有计划的商品经济时期 ,破产法第一次对当时的全民企业提出了存在还是死亡的设问 ,产生了较大的社会影响。然而 ,破产法律制度自确立至今正面功效微弱 ,实施结果与其初衷悖离较远 ,本文在研究破产法的理论和实践的基础上 ,剖析了该法在实施中面临的若干现实矛盾 ,提出了解决矛盾的诸多构想 ,旨在完善破产立法 ,推进破产制度的实施 At the time when the economic operation mode of our country shifted from a single planned economy to a planned commodity economy, the bankruptcy law first proposed the existence or death of all the state-owned enterprises at that time, which had a great social impact. However, the bankruptcy legal system has a weak positive effect since its establishment, and the implementation result is far from its original intention. Based on the study of the theory and practice of the bankruptcy law, this article analyzes some practical contradictions faced by the law and puts forward solutions Contradictions many ideas, aimed at improving bankruptcy legislation, promote the implementation of the bankruptcy system