【摘要】 随着改革开放和市场经济的发展 ,现行的《破产法》已显得简单、滞后 ,特别是在债权人的保护问题上急需完善。建立债务公示制度 ,充分发挥银行作用 ,消除地方行政干预 ,克服地方保护主义 ,明确破产财产范围 ,建立完善配套的破产法律制度等是保护破产债权人权益的有效途径更多还原

【Abstract】 With the development of reformation and opening to the outside world and market oriented economy,《Bankruptcy law》in effect has seemed oversimplified, stagnant and backward, especially in the need of immediate perfection of creditors’ rights and interests. The effective way to protect the rights and interests of creditors of bankrupts is to establish the system of publishing debt accounts and bring the function of bank into full play, to get rid of local protectionism by eliminating the interference of local administration, to clarify the limits of bankrupts’ property and institute and perfect necessary legal system of bankruptcy law and etc.\;更多还原