2006年8月27日,十届全国人大常委会第二十三次会议表决通过了《中华人民共和国企业破产法》。新企业破产法的出台,为在社会主义市场经济条件下运行的市场主体,提供了一条平等的退出渠道,与此同时,也为已历时十多年的国有企业政策性破产设定了最后的大限,享受非市场的特殊政策和 On August 27, 2006, the Twenty-third Session of the Tenth National People’s Congress voted to pass the Enterprise Bankruptcy Law of the People’s Republic of China. The promulgation of the Bankruptcy Law of the new enterprises provided an equal exit channel for market players operating under the conditions of a socialist market economy. At the same time, it also set the final stage for policy bankruptcies of state-owned enterprises that lasted for more than 10 years Great limits, enjoy non-market-specific policies and