近些年来,人民法院受理的企业破产案件逐年增加,说明破产案件在我们社会生活中的影响也越来越大。最高人民法院在审理破产案件方面出台了大量的司法解释和司法性文件,其中首推2002年9月1日起施行的《关于审理企业破产案件若干问题的规定》 (下称破产案件若干规定)。这些司法解释和司法性文件很大程度上弥补了破产立法上的不足,对破产案件 In recent years, the cases of bankruptcy cases accepted by the people’s courts have increased year by year, indicating that the impact of bankruptcy cases in our social life is also growing. The Supreme People’s Court has promulgated a large number of judicial interpretations and judicial documents concerning the handling of bankruptcy cases. Among them, the “Provisions on Several Issues Concerning the Trial of Enterprise Bankruptcy Cases” (the “Several Provisions for Bankruptcy Cases”), which came into effect on September 1, 2002, . These judicial interpretations and judicial documents to a large extent make up for the lack of bankruptcy legislation, the bankruptcy cases