Bankruptcy and Reorganization system is the outcome of bankruptcy value targets diversification by the commodity economy's development. This system is based on the consensus between creditors and debtors, regards Restructuring plan as the main content; and running around the relationship of Claims and Debts. It is defined in details by the U.S. Bankruptcy Code. Chapters 11, include Petition eligibility, Reorganization plan, Confirmation and Effective as well as the basic principles. Although the current Bankruptcy and Reorganization system in China is more scientific and rational than the system under 1986's Bankruptcy Law, compare with some developed countries, it still has many deficiencies which are mainly reflected in legislation, The author analyzed these deficiencies, using advanced international experience for reference and combined with China's national conditions, attempt to put forward some suggestions to improve China's corporate bankruptcy and reorganization legislation. Key words: Bankruptcy and Reorganization; legislative perfection; creditor Interest Protection; bankruptcy administrator system; government control by law

破产重整制度，是商品经济发展下破产价值目标多元化的产物。它以债权人和债务人之间的合意为基础，以重整计划为主要内容，围绕着债权债务关系而运转。美国破产法第 11 章就破产重整制度进行了详细的规定包括申请条件、重整计划、确认和效力以及基本原则等内容。我国现行的破产重整制度虽然比1986 年《破产法》下的整顿制度更科学、更合理，但是与一些发达国际相比，仍然存在很多不足，这些不足主要反映在立法上。笔者试图通过分析这些不足之处，借鉴国际先进经验，结合我国国情，提出完善我国企业破产重整制度立法的建议。 关键词：破产重整，立法完善，债权人利益保护，破产管理人制度，政府依法 调整