鉴于传统破产法律理论及制度在我国的实践中暴露出来的局限性、封闭性及非效率性等深层次缺陷，亟需rn研究创建一种全新的相对破产立法模式，即在法院受理破产申请后于破产宣告前，将破产企业整体视为法律拟制的rn债权人的破产财产，由兼并人与债权人依照市场规则进行交易的模式。这种将兼并楔入破产程序的制度设计，其特rn殊功效在于：将破产企业的债拟制成为可操作的搏奕状态，这既可使制度系统功能开放以及市场主体地位回归，又rn可提升破产内在利益驱动机制，还可从理论上解决债的一般价值与特殊形态的互补与转换等问题。%In view of the limitation, closeness and obvious inefficiency of the traditional legislative theory and sysrntem of the bankrupt act exposed in the practice, it is urgent to establish a new type of legislative mode of relative rnbankrupt. That is, after accepting bankrupt application before declaring by court, bankrupt enterprise as a whole being rnregarded as the bankrupt property of the fictitious creditors of law, the property will be done a deal by those merging the rnenterprises and creditors according to the market rule. The special function of the plan on wedging the annexation into the rnbankrupt system lies in: making the debts of the bankrupt enterprises become a legal fictitious debts that can be operatrned, which can not only open the function of the system and recover the status of the market subject, but also can promote rnthe mechanism of interests existing in the bankrupt enterprises. In spite of that, it can solve some problems of complernmentary and shifting of the general value and special form of debts.
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