中国旧的企业破产法早已“时过境迁,”新企业破产法体现了立法者的共识。新法既体现了保护职工、以人为本的思想,又符合市场经济的要求和国际法的惯例。该法不仅重新界定了企业破产清偿顺序,平衡了劳动债权与担保债权的权益,还首次规定金融机构破产事宜,为外资的全面进入提供法律保障。 China’s old corporate bankruptcy law has long been “under the passage of time,” and the new corporate bankruptcy law reflects the consensus of legislators. The new law not only embodies the idea of ​​protecting staff and workers and putting people first, but also meets the requirements of market economy and the practice of international law. The law not only redefined the order of bankruptcy and liquidation of enterprises, balanced the rights and interests of labor claims and secured claims, and also provided for the first time the bankruptcy of financial institutions and provided legal guarantee for the full entry of foreign capital.