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我国的企业破产法律制度是在计划经济体制向市场经济体制的过渡过程中建立起来的。1986年通过的企业破产法(试行)初步建立起我国企业破产制度。2006年企业破产法的颁布实施,标志着我国相对成熟的企业破产法律制度的正式建立。但是,我国企业破产法制建设的历史任务并没有完成,如现行的企业破产法对金融机构破产和自然人破产未加规定。分析我国企业破产法立法演变的历程可以发现,处理好立法和公共政策考量之间的关系,优化相应的制度环境,借鉴国外既有的法律文明成果,是建立规范的市场经济法律体系所应当遵循的规律。
The legal system of corporate bankruptcy in our country was established in the process of the transition from a planned economic system to a market economy. The Bankruptcy Law (Provisional) passed in 1986 initially established the bankruptcy system in our country. The promulgation and implementation of the Bankruptcy Law in 2006 marked the formal establishment of a relatively mature corporate bankruptcy legal system in our country. However, the historic task of establishing bankruptcy legal system in our country has not been completed. For example, the existing bankruptcy law does not stipulate the bankruptcy of financial institutions and the bankruptcy of natural persons. Analyzing the course of legislation evolution of the bankruptcy law in our country, we can find that to deal with the relationship between legislation and public policy considerations, to optimize the corresponding institutional environment, and to learn from the existing achievements of legal civilization abroad, is to establish a standardized market economy legal system The law.