考察美国和日本学者关于破产免责制度的正当化理论,阐述破产免责制度的政治、文化和经济基础,其包含的信用经济学和人的尊严的原理,为我国破产立法采取免责主义提供理论性根据。作者认为当代的破产免责制度是建立在高度发达的信用经济基础之上的消费债务者救济制度,其正当化的理论也具有鲜明的时代特征,可以从信用经济学和人的尊严的原理中得到证明。 This paper examines the justification theory of bankruptcy exemption system by American and Japanese scholars, expounds the political, cultural and economic basis of bankruptcy exemption system, and contains the principles of credit economics and human dignity to provide theoretical basis for our country’s bankruptcy legislation. . The author thinks that contemporary bankruptcy-exemption system is a relief system for consumer debtors based on a highly developed credit economy. Its justification theory also has distinctive characteristics of the times, which can be obtained from the principles of credit economics and human dignity prove.