我国早在1986年底便正式颁布了破产法,并于1989年在全民所有制企业中率先实施。几年的实践表明:破产制度是现代市场经济体制中一个不可缺少的组成部分。但实践同时又表明,在破产实施过程中经常出现一些问题,一些外部因素制约着破产制度的实施,如果不注重对这些外部环境的改善,将无法从根本上发挥破产制度在市场经济中 As early as the end of 1986, China formally promulgated the Bankruptcy Law and took the lead in implementation of the system of ownership by the whole people in 1989. Years of practice show that the bankruptcy system is an indispensable part of the modern market economy. At the same time, practice shows that some problems often occur in the process of bankruptcy. Some external factors restrict the implementation of the bankruptcy system. If we do not pay attention to the improvement of these external environments, we will not be able to fundamentally exert bankruptcy in the market economy