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我国新《企业破产法》的亮点之一就是引入了重整制度,它给予企业重生的机会,使破产法并不仅仅意味着企业的死亡,更意味着企业的涅磐。重整制度旨在对企业进行法律上的拯救,它的引进体现了我国破产立法日趋国际化、成熟化的特点。
One of the bright spots of our new “Corporate Bankruptcy Law” is the introduction of a reorganization system that gives enterprises the opportunity to be born again so that the bankruptcy law does not mean just the death of the enterprise, but also the nirvana of the enterprise. The reorganization system aims at legal rescue of enterprises, and its introduction reflects the internationalization and maturity of our bankruptcy legislation.