新破产法的一个重要亮点之一就是引入破产管理人的概念,力图改变由“清算组”进行清算破产所带来的浓烈的行政色彩。现行破产管理人制度能否承载广泛法律工作者及潜在破产债权人对其的期望,学界产生广泛的争论。本文试图从比较中德法律关于破产管理人制度规定的异同出发,分析现行我国破产管理人制度存在的问题,以期对破产法的进一步地完善起到一点借鉴作用。 One of the important highlights of the new bankruptcy law is the introduction of the concept of bankruptcy administrator in an effort to change the strong administrative color brought by the liquidation and bankruptcy of the liquidation team. Whether the current insolvency regime can carry the expectations of a wide range of legal workers and potential insolvent creditors has led to widespread debate in academia. This article attempts to compare the differences and similarities between the Chinese and German laws on the bankruptcy administrator system and analyze the existing problems of the bankruptcy administrator system in our country so as to provide a reference for the bankruptcy law to be further perfected.