为执行亚洲开发银行与中国政府签订的技援协议，由国家经贸委牵头组织的考察团对澳大利亚、德国的企业破产与重组方面的情况进行了考察。通过考察，笔者认为，澳、德两国企业破产和重组的经验值得我国借鉴。两国破产法及破产制度改革的主要特点是：关于破产界限的规定简单明助 In order to implement the technical assistance agreement signed between the Asian Development Bank and the Chinese government, a delegation led by the State Economic and Trade Commission conducted an inspection of the bankruptcy and restructuring of Australia and Germany. Through investigation, the author believes that the experience of the bankruptcy and restructuring of Australian and German companies is worth our country’s reference. The main features of the bankruptcy and bankruptcy reforms in the two countries are as follows: