一、破产制度的发展历史从历史上看,破产制度最早是只适用于个人的,是对个人不能清偿到期债务的一种法律上的回应。早期的罗马法采用的是人身执行制度,即把人作为不能偿还债务的执行标的,这在《十二铜表法》中有着明显的体现。《十二铜表法》规定如果债务人不能在规定期限内偿还债务,债权人可以将债务人拘禁、出卖甚至可以处死、分尸。随着社会文明的进步,罗马法也逐渐摆脱了对人身的执行,发展出了财产委 First, the history of the development of bankruptcy system From a historical point of view, the bankruptcy system was first applied only to individuals, is an individual can not pay off debt as a legal response. Early Roman law adopted a system of personal performance, that is, the execution of the debt as the subject of non-repayment of debts, which is clearly reflected in the Twelve Tables. The Twelve Tables Law stipulates that if the debtor can not pay off the debts within the stipulated time limit, the creditors may detain or sell the debtor and may even put it to death. With the progress of social civilization, Roman law also gradually get rid of the implementation of the personal, the development of the property committee