作为完善的市场经济制度不可缺少的法律,《中华人民共和国破产法》即将出台了,该法规定了一项新的制度——破产管理人制度。所谓管理人,是在企业破产程序中负责债务人财产管理和其他事务的当事人。规定管理人可以由依法设立或人民法院指定设立的清算组担任,同时规定,破产清算事务所、律师事务所、会计师事务所等社会中介机构,以及具备 As an indispensable law as a perfect market economy system, the “Bankruptcy Law of the People’s Republic of China” is about to be promulgated, which stipulates a new system, the bankruptcy administrator system. The so-called administrator, is responsible for the debtor in the bankruptcy proceedings property management and other matters of the parties. The provisions of the administrator may be set up by the law or the People’s Court designated the establishment of the liquidation group, while the provisions of the bankruptcy liquidation firm, law firms, accounting firms and other social intermediary agencies, as well as