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(四)破产债权的申报破产债权的申报与确定是破产程序的重要环节,它们分别构成破产债权的两大程序要件,其地位如同实质要件一样不可或缺。我国破产法规定“债权人应当在收到通知后1个月内,未收到通知的债权人应当自公告之日起3个月内向人民法院申报债权”。这种区别已知与未知破产债权人而规定不同债权申报期限的做法受到了学者的批评,因为破产程序上的公告不同于民事诉讼程序上
(IV) Declaration of Bankruptcy Claims The declaration and determination of bankruptcy claims are an important part of bankruptcy proceedings. They constitute the two major procedural requirements of bankruptcy claims respectively, and their status is as indispensable as the essential requirements. China’s bankruptcy law states that creditors shall, within one month after receipt of the notification, declare their claims to the people’s court within three months from the date of publication on the creditors’ notice of receipt. This distinction between known and unknown bankruptcy creditors and provide for different claims deadline practice has been criticized scholars, because the notice of bankruptcy proceedings is different from the civil procedure