前言 1986年12月中国的《企业破产法》公布以后,在国外引起了很大反响。尽管本法只适用于当时的全民所有制企业,缺乏一般法人、商人、消费者破产的特征,但为破产制度的建立与发展作了大胆的尝试。1991年4月公布的《中华人民共和国民事诉讼法》中,专门增设了“企业法人破产还债程序”一章,扩大了破产制度的守备范围,这充分反映了商品经济与破产制度相互依存的必然性。 Preface The publication of the “Enterprise Bankruptcy Law” in December 1986 in China aroused great repercussions abroad. Although this law only applies to the then state-owned enterprises, which lacks the characteristics of the bankruptcy of general corporations, businessmen and consumers, it makes a bold attempt for the establishment and development of the bankruptcy system. In the Civil Procedural Law of the People’s Republic of China promulgated in April 1991, the chapter entitled “Procedures for bankruptcy and debt repayment of corporate entities” was expanded to broaden the scope of defensiveness of the bankruptcy system. This fully reflects the interdependence between the commodity economy and the bankruptcy system The inevitability.