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十届全国人大常委会第二十三次会议于2006年8月27日表决通过了企业破产法。在新法施行前我国现行的主要破产法律法规包括1986年制定的仅适用于国有企业破产的企业破产法(试行)(将于2007年6月1日新法施行时废止);1991年颁布的民事诉讼法中第十九章企业法人破产还债程序,主要适用于非全民所有制企业的法人破产问题;最高人民法
The Twenty-third Session of the Tenth National People’s Congress voted on August 27, 2006 to pass the Enterprise Bankruptcy Law. Before the implementation of the new law, the major bankruptcy laws and regulations in our country include the Enterprise Bankruptcy Law (Provisional) which was only applicable to the bankruptcy of state-owned enterprises in 1986 (abolished when the new law came into effect on June 1, 2007); the civil lawsuit Chapter 19 of the Law The procedures for bankruptcy and repayment of corporate legal persons mainly apply to the bankruptcy of legal persons that are not owned by the whole people; the Supreme People’s Court