我国的破产立法已经进入了一个新的阶段,在确认破产制度的必要性与破产法价值的前提下,就具体的制度设置而言,结合中国市场经济与法制建设的历史与现实,从法学基本理论与司法具体实践的结合出发,笔者就中国破产立法的清算、重整与和解中的三个基本问题作了浅近的研究。 China’s bankruptcy legislation has entered a new stage. Under the premise of confirming the necessity of the bankruptcy system and the value of the bankruptcy law, in terms of the specific institutional setup, combining with the history and reality of China’s market economy and legal system construction, Based on the combination of theory and judicial practice, the author makes a brief study on the three basic issues in the liquidation, reorganization and reconciliation of Chinese bankruptcy legislation.