我国公布试行《中华人民共和国企业破产法》(以下简称破产法)以来,引起了理论界以及其他各界的极大关注,并出现了各种不同的观点。有的认为,破产制是资本主义社会的产物,不宜适用于社会主义;有的则认为,此法只在商品生产高度发展的条件下才能实行,目前,我国的商品经济还不够发达,故不宜实行;也有的认为,破产是属于商品经济的现象,社会主义经济既然是商品经 Since the promulgation of the pilot “Enterprise Bankruptcy Law of the People's Republic of China” (hereinafter referred to as the Bankruptcy Law), our country has drawn great attention from theorists and other sectors, and various views have emerged. Some people think that bankruptcy is a product of capitalist society and should not be applied to socialism. Others think that this law can only be implemented under the conditions of highly developed commodity production. At present, the commodity economy in our country is not yet well-developed. Some also think that bankruptcy belongs to the phenomenon of commodity economy. Since the socialist economy is a commodity economy