2006年我国新破产法确立了破产管理人制度,但是法律对管理人制度的规定较为原则,造成了对相关概念的混淆。正确的界定破产管理人的法律地位,以此完善破产管理人的选任方式、报酬标准、责任承担和监督机制等相关制度,对解决其他破产理论问题具有重要意义。 In 2006, the new bankruptcy law of our country established the system of bankruptcy administrator, but the law has more rules on the system of administrator, resulting in the confusion of related concepts. Correctly define the legal status of the bankruptcy administrator, so as to improve the system of election of the bankruptcy administrator, the standard of remuneration, the assumption of responsibility and the supervision mechanism, are of great significance in solving other bankruptcy theory problems.