十届全国人大常委会第二十三次会议通过的《中华人民共和国:企业破产法》,吸收了自1988年年底开始试行企业破产制度以来企业破产实践的经验、教训,借鉴了市场经济国家实施企业破产清算制度的有关规定,对我国现行的企业破产制度进行整合和重塑。它的施行,对于规范统一的企业破产程序,公平清理债权、债务,保护债权人和债务人 The “People’s Republic of China: Bankruptcy Law of the People’s Republic of China” adopted by the Twenty-third Session of the Tenth National People’s Congress has absorbed the experience and lessons learned from the practice of bankruptcy since the bankruptcy trial began in late 1988 and has drawn lessons from the implementation of the market economy Corporate bankruptcy and liquidation of the relevant provisions of the system, our current corporate bankruptcy system to integrate and reshape. Its implementation, for the standardization of corporate bankruptcy proceedings, fair disposal of claims, debts, protection of creditors and debtors