近年来,人民法院受理的企业破产案件逐年增加。在我国没有专门的破产清算人制度的情况下,人民法院成为唯一的组织破产清算和实施破产清算监督的部门。从目前人民法院受理案件情况来看,审理好企业破产案亟需要有法律制度上的保障,也就是要从破产程序、破产实体规定和机构设置上全面着手,借鉴有关发达国 In recent years, the cases of bankruptcy of enterprises accepted by the people’s court have been increasing year by year. In the absence of a special bankruptcy liquidator system in our country, the people’s court becomes the only department that organizes the bankruptcy liquidation and supervision of bankruptcy liquidation. Judging from the current cases handled by the People’s Courts, it is imperative to have a legal protection of the bankruptcy cases. That is, we should start from the bankruptcy procedures, the bankruptcy substantive provisions and the establishment of institutions, and learn from the experiences of the developed countries