我国破产法进行修改、完善时，应当规定：债务超过公司自有资产的法定比例线的作为破产的原因之一，以防止破产企业的负债率过高和对债权人财产权益损害过大；强化债权人会议的监督职权，设立只对债权人会议负责的监督人制度；允许企业效益好的部分在申请破产前后，进行分立，只对符合破产条件的部分进行破产；建立简易破产程序，快速审结小额破产案件；明确制定对破产企业负有个人责任的法定代表人、主要管理人员不能担任一定的公职或企业的管理者 When the Bankruptcy Law of our country is amended and perfected, it should be stipulated that one of the reasons for the bankruptcy of the debt exceeding the statutory line of the Company’s own assets should be to prevent the over-liability of bankrupt enterprises and the damage to the property rights and interests of the creditors; to strengthen the creditors The supervisory authority of the conference and the establishment of a supervisor system that is only responsible for the meetings of the creditors; the part that allows enterprises to make good profits shall be separated before and after the application for bankruptcy, and the bankruptcy shall only be carried out for the bankruptcy-eligible part; the establishment of a simple bankruptcy procedure to promptly conclude the petty bankruptcy Cases; clear the formulation of the legal representative of individuals responsible for the bankrupt enterprises, the key managers can not be a certain public office or business manager