自我国破产法颁布以来，其实施状况不尽人意。这原因是多方面的，其中有一重要因素是，我国的破产法是过去计划经济条件下的产物，与现代的市场经济体制不相适应。尽管后来制定的民事诉讼法规定了企业法人破产还债程序，最高人民法院也相应地制定了一些司法解释，但对处理当前? Since the promulgation of the Bankruptcy Law of our own, its implementation has not been satisfactory. There are many reasons for this. One of the important factors is that the bankruptcy law in our country is a product of the past planned economy and incompatible with the modern market economy. Although the Civil Procedure Law, which was enacted later, provided for the bankruptcy and debt repayment process of corporate legal persons, the Supreme People’s Court also formulated some judicial interpretations. However,