我国《企业破产法（试行）》于一九八八年十一月一日正式实施，自《破产法》颁布实施以来，企业破产经历了一个由冷到热的过程，人们对破产从谈虎色变到观望、了解、参与，很快形成热潮。《破产法》实施至今，全国依法执行破产的企业已达一千余家，企业破产不仅成为我国经济生 The Bankruptcy Law of the People’s Bank of China (Trial) was formally implemented on November 1, 1988. Since the issuance of the Bankruptcy Law, bankruptcies have experienced a cold-hot process. People have changed from being bankrupt to being bankrupt. Waiting, understanding, and participation will soon form an upsurge. Since the implementation of the “Bankruptcy Law”, more than a thousand enterprises have been bankrupted in accordance with the law in the country. The bankruptcy of enterprises has not only become an economic life for China.