除法国等极少数国家外,债权人会议在各国破产程序中均不失为一种重要的程序机构。但进一步考察,各国破产法对待债权人会议程序地位的态度是不尽一致的,这集中表现在其职权的规定和享有上。各国破产法正是通过对债权人会议种种职权的设定和规制,安排和确定了它同法院、破产管理人、破产人以及债权人 Except for a handful of countries such as France, the meeting of creditors is an important procedural body in the insolvency proceedings of all countries. However, further examination shows that the attitude of the insolvency laws in handling the status of creditors’ meetings is not uniform, which is mainly reflected in the stipulation and enjoyment of their functions and powers. It is through the establishment and regulation of various functions and powers of creditors’ meetings that bankruptcy law in various countries arranges and confirms that it cooperates with courts, insolvency representatives, bankrupts and creditors