破产是市场经济中必然出现的一种社会现象。为了适应客观形势的需要,我国在制定企业破产法(试行)以后,又在民事诉讼法中专章规定了企业法人破产还债程序,由于破产法律规定比较原则,执行中遇到了一些新情况和新问题,本文结合司法实践,就审理破产案件中的若干问题作一初探。 Bankruptcy is an inevitable social phenomenon in the market economy. In order to meet the needs of the objective situation, after the enactment of the Enterprise Bankruptcy Law (Trial Implementation), our country also set forth the bankruptcy and debt repayment procedure of corporate legal persons in the special chapter of Civil Procedure Law. Due to the comparative principle of bankruptcy law, some new situations and new problems have been encountered in the implementation Problem, this article combines the judicial practice, to consider some of the problems in the bankruptcy case.