【摘要】 一个有效的破产制度能够在保护债权人利益的前提下实现拯救企业的使命,它能够促进企业融资,改善公司治理、清算低效率企业并实现社会资源的有效配置。在向市场经济体制转轨的过程中,中国的企业破产制度的基本框架已初步建立,但从总体经济绩效来看,它没有在优化企业的治理结构和促进资源的合理配置上发挥出其应有的功能。中国的破产制度存在的严重缺陷,既有破产制度设计上的问题,也有执行中的问题。中国在破产制度的建设方面远远落后于其它转轨国家,这既使我们能够借鉴其他转轨国家的经验教训从而少走弯路,又对加快我国破产制度建设提出了迫切的要求。更多还原

【Abstract】 tive bankruptcy system can save the corporations in financial distress on the premise of protecting the interests of the creditors. The Effective bankruptcy institution can ameliorate the financial environments, improve corporate governance, liquidate inefficient enterprises and achieve effective allocation of social resources. The basic framework of Chinese enterprise bankruptcy institution has already been established in the course of transition. However, the overall economic performance of the bankruptcy regime did not achieve the desired purpose. Chinese bankruptcy institution expose the ultimate defects which caused either by the design of the bankruptcy law or by the limits of the execution. China is far behind other transition countries in the bankruptcy institution, It should speed up the pace of establishing a new bankruptcy law.更多还原