《破产法》颁布实施近八年以来,受理破产案件的数量持续低位徘徊,随着近年以来的经济下行压力,实际退出市场的企业数量却节节攀升,赋予破产法的完善优胜劣汰竞争机制和优化社会资源配置的制度目的一定程度上没有实现。同时,又有大量以企业法人作为债务人的执行案件,因执行不能形成积案,且该企业法人大多已符合破产条件。为此,如何打通执行与破产之间的制度区隔来解决执行积案的困局和破产案件受理的制度瓶颈,深值探讨。 Since the Bankruptcy Law was promulgated and implemented nearly eight years ago, the number of bankruptcy cases accepted continued to fluctuate at a low level. As the downward pressure on the economy in recent years, the number of enterprises actually withdrawn from the market has soared, giving the bankruptcy law a sound mechanism for optimizing the survival of the fittest and optimizing The institutional objective of social resource allocation has not been achieved to some extent. At the same time, there are a large number of enforcement cases involving corporate legal persons as debtors, which can not form a cumulative case because of enforcement and most of the corporate legal persons have already met the requirements of bankruptcy. Therefore, how to get through the institutional separation between execution and bankruptcy to solve the system bottleneck of the implementation of the cumulative case and the acceptance of bankruptcy cases, in-depth discussion.