摘要： 自1986年12月我国首部《企业破产法（试行）》颁行以来，作为市场主体退出机制的破产法则日趋成熟和规范，制定统一破产法的条件业已具备。在历经长达十余年之久的充分调研、酝酿、讨论后，由全国人大财经委主持起草的《破产法》（草案）于2004年6月提交全国人大常委会审议，有望在近期出台。本刊约请数位参与该法起草、研讨的专家学者，就起草中涉及的若干有争议的重大问题撰文研究分析。相信这些专家所发表的最新见解，对新破产法草案的进一步完善有所裨益。

Abstract: After the first Enterprise Bankruptcy Law（for Trial Implementation）was promulgated in China in December 1986，bankruptcy regulations are more and more mature and normative．So enacting a uniform Bankruptcy Law is practicable．After the investigation，preparation and discussion for more than ten years，the bankruptcy law drafted by Finance and Economy Committee of the National People’s Congress（NPC）was referred to the Standing Committee of the NPC． The law may be promulgated recently．we invited the specialists who participated in the draft and discussion of the law to write some monographs about some crucial problems which were disputed in the drafting process of the law．We be the new opinion of these specialists will perfect the new bankrnptcy law．