我国企业破产法(试行)第十八、十九条规定:“整顿申请提出后,企业应当向债权人会议提出和解协议草案”,“企业和债权人会议达成和解协议,经人民法院认可后,由人民法院发布公告,中止破产程序,和解协议自公告之日起具有法律效力”。这些规定,为破产诉讼中的和解(简称破产和解)提供了法律依据。 一、破产和解的概念 所谓破产和解是指在破产诉讼中,债务人与债权人就债务的减免、延期偿还等达成协议,从而终结对该企业破产程序的活动。从该概念可以看出,破产和解与民事诉讼中的审判程序的和解(或执行和解)有所不同。第一,法律依据不同。破产和解依据的是企业破产法,而审判和解(或执行和解)依据的是民事诉 Article 18 and Article 19 of the Bankruptcy Law of Our Country (Trial) states that: “After the rectification application is made, the enterprise shall submit a draft agreement on reconciliation to the creditors ’meeting” and “the agreement on reconciliation between the enterprise and the creditors’ meeting shall be reached by the people The court issued an announcement to suspend the bankruptcy proceedings, the settlement agreement from the date of the announcement has the force of law. ” These provisions provide the legal basis for the settlement of bankruptcy litigation (referred to as bankruptcy settlement). First, the concept of bankruptcy settlement The so-called bankruptcy settlement refers to the bankruptcy proceedings, the debtor and creditors on debt relief, deferred repayment, etc. reached an agreement, thus ending the bankruptcy proceedings of the enterprise. From this concept, it can be seen that reconciliation (or implementation of reconciliation) between bankruptcy settlements and judicial proceedings in civil proceedings is different. First, different legal basis. Bankruptcy settlement is based on the enterprise bankruptcy law, and the settlement of the trial (or implementation of the settlement) is based on civil