破产、和解和新生是西方资本主义国家企业破产制度的三个基本组成部分。我国试行的《破产法》立法之时借鉴了国外破产制度中的破产、和解的许多重要内容,但由于历史环境因素,当时无法对新生作过多的借鉴。新生法律制度实质是破产挽救制度,它通过规范的新生程序,在法院的主持下,采取可能的措施促使处于困境甚至是面临破产风险而又有新生再建希望的企业重新恢复活力。其功能是避免、减少破产案件的发生,并以此促进整体经济的优化。其基本操作 Bankruptcy, reconciliation and new life are the three basic components of a bankruptcy system in western capitalist countries. At the time of enacting the Bankruptcy Law in our country, many important contents of bankruptcy and reconciliation in foreign bankruptcy system were borrowed. However, due to the historical and environmental factors, it was impossible to learn much from the freshmen at that time. The newborn legal system is essentially a system of bankruptcy and rescue. Through a regulated newborn procedure, it takes possible measures under the auspices of the court to revitalize enterprises in the predicament even facing the risk of bankruptcy and rebuilding itself. Its function is to avoid and reduce the incidence of bankruptcy cases and to promote the overall economic optimization. Its basic operation