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破产重整制度代表了现代各国破产法发展的主要潮流,作为再建型程序,它使陷入困境的企业可通过重整制度有效地避免破产,实现了现代社会所要求的秩序、效率与公平。我国破产法起步较晚,破产重整制度急需解决的问题相当多。因此,在借鉴国外重整制度先进经验的基础上,建立适应我国国情的破产重整制度,对破产重整的研究及破产立法的完善是极为必要的。
The bankruptcy reorganization system represents the main trend of the development of bankruptcy law in all countries. As a rebuild process, it enables distressed enterprises to effectively avoid bankruptcy through the reorganization system and achieve the order, efficiency and fairness required by the modern society. The bankruptcy law in our country started relatively late, and quite a few problems urgently need to be solved in the bankruptcy reorganization system. Therefore, based on the advanced experience of foreign reorganization system, the establishment of a bankruptcy reorganization system that adapts to China’s national conditions is very necessary for the study of bankruptcy reorganization and the improvement of bankruptcy legislation.