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企业法人破产还债程序,就是运用破产的方式统一按比例清偿多数债务的程序,即在全体债权人中间通过破产清算公平分配债务人的全部财产的程序。之所以在民事诉讼法里规定破产程序,一是因为当时已有的《中华人民共和国企业破产法(试行)》只适用于全民所有制企业,而非全民所有制企业破产案件则无法可依;二是因为民事诉讼法与破产法是普通法与特别法的关系,这种关系较之于破产法与其他法律之间的关系更为紧密。短短八条(第199条—第206条)虽然十分原则,但为人民法院受理非全民所有制企业破产案件提供了明确的法律依据。最高人民法院《关
The process of bankruptcy and repayment of corporate legal persons is a procedure for the unification and repayment of the majority of the debts by way of bankruptcy, that is, the process of equitably distributing the debtor’s entire assets among all the creditors through bankruptcy. The reason why bankruptcy proceedings are stipulated in the Civil Procedure Law is that the “Enterprise Bankruptcy Law of the People’s Republic of China (Provisional)” that existed at that time was only applicable to wholly state-owned enterprises rather than bankruptcy cases of wholly-owned enterprises. Second, Because civil procedure law and bankruptcy law are the common law and lex specialis relations, the relationship is more closely related to the relationship between bankruptcy law and other laws. The short eight articles (Article 199 - Article 206) provide a clear legal basis for accepting cases of bankruptcy by non-people-owned enterprises by the people’s courts, though they are very principled. Supreme People’s Court "off