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我国破产和解制度确立于经济改革时代,主要内容体现在两部法律之中,即1986年12月2日颁布、1988年11月1日生效的,适用于国有企业的《企业破产法(试行)》与1991年4月7日通过的适用于国有企业以外的企业法人的《民事诉讼法》“企业法人破产还债程序”。与欧美发达资本主义国家的破产和解制度比较,我国破产和解制度在以下方面具有自己的特点,也存在着一些问题。
China’s bankruptcy settlement system was established in the era of economic reform, the main content embodied in the two laws, which promulgated on December 2, 1986, came into effect on November 1, 1988, applicable to state-owned enterprises, "Enterprise Bankruptcy Law (Trial) And the Civil Procedure Law, which is applicable to corporate entities other than state-owned enterprises, adopted on April 7, 1991, and the Procedures for Bankruptcy and Debt Payment of Corporate Corporations. Compared with the system of bankruptcy settlements in developed capitalist countries of Europe and the United States, the system of bankruptcy reconciliation in our country has its own characteristics and some problems in the following aspects.