引　言在过去的十多年里 ,大约有 3 0个发展中经济转型国家制定了新的一般意义上的破产法。总的来看 ,这些新的普通破产法大多存在着这样的问题 ,即法律本身制定的不好以及未能得到有效实施。在这些国家 ,其破产法实施中遇到的困难包括 :对适用破产程序有文化上的障碍 ,法院及? Introduction In the past decade or so, some 30 developing countries with economies in transition have introduced a new general law of bankruptcy. In general, most of these new ordinary bankruptcies have the problem that the law itself is poorly formulated and not effectively implemented. The difficulties encountered in the implementation of the insolvency law in these countries include the following: cultural barriers to the application of insolvency proceedings, the courts and?