【摘要】 破产清算人（我国称破产清算组）是破产程序中最重要的一个机构，在我国目前有诸多因素妨碍破产案件公正、迅捷和有效处理的情况下，建立一套完善的破产清算人制度就显得非常必要。本文试图围绕有关破产清算人的法律地位、破产清算人的任职条件、破产清算人的一般职责和义务以及建立我国的临时破产接管人制度等若干基本问题，结合我国现行企业破产立法的实际作一些分析。更多还原

【Abstract】 Bankruptcy liquidators are the main players in the insolvency process.As in the background of our current le- gal system and social environment,there are a wide range of socio-political factors which always hamper the work in set- tling bankruptcy cases with impartiality;expeditiousness and effectivity.It is very necessary to set up a more rational liq- uidators system. This article will discuss the operating provisions of liquidators and focus its subjects mainly on the liq- uidators’legal status;appropriate levels of competence and skills,rights and general duties;remuneration and costs;and fi- nally upon the provisional bankruptcy receiver system.更多还原