商业银行的破产与一般企业破产相比,既有共性更有特殊性,因而在其立法价值取向上,也经历了从禁止破产到严格破产,从权利本位到社会本位,以及从清算主义到再建主义的发展历程。正确认识商业银行破产的立法价值取向,对于我国当前建立完善的银行破产法律制度具有极为重要的意义。 Compared with the bankruptcy of general enterprises, the bankruptcy of commercial banks is more specific than common bankruptcy. Therefore, in terms of its legislative value orientation, the bankruptcy of commercial banks also goes from banning bankruptcy to strictly bankruptcy, from right-based to social standard, and from liquidation to rebuilding The course of development of doctrine. Correctly understanding the legislative value orientation of bankruptcy of commercial banks is of great significance to the current establishment of a perfect bankruptcy legal system in our country.