本书以《企业破产法》条文排序，每一条下面，都有相关立法沿革、制度构造、配套制度、司法实践以及学术研究的综述。全书共12章，包括：申请和受理、管理人、债务人财产、破产费用和共益债务、债权申报、债权人会议、重整、和解、破产清算、法律责任等。
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