一、新企业破产法出台的背景2006年8月27日,十届全国人大常委会第二十三次会议以高票表决通过了新的企业破产法。这一1994年开始、历时10年起草完成的草案,在经过全国人大常委会两年三次审议、修改后,终于成为法律。此前于1986年制定的仅适用于国有企业的企业破产法(试行),将于 I. Introduction of Bankruptcy Law of New Enterprise Background On August 27, 2006, the Twenty-third Meeting of the Standing Committee of the Tenth National People’s Congress passed a new corporate bankruptcy law by a vote of high votes. Beginning in 1994, a draft drafted over the past 10 years has finally become law after it has been deliberated and revised three times in the past two years by the Standing Committee of the National People’s Congress. The Enterprise Bankruptcy Law (Provisional), which was previously only applicable to state-owned enterprises in 1986, will be published