论我国重整计划制定权主体的法律制度
On the Legal System of the Subject of the Right to Make Reorganization Plans in China

我国破产法主要由破产重整、破产和解、破产清算三大内容组成，其立法目的不仅在于及时清退无法继续创造经济价值的企业，也包括了尽可能的挽救还有可能“起死复生”的企业。破产重整在挽救还有希望恢复正常经营状态的企业中发挥了重要的作用，在此过程中，破产重整围绕着重整计划进行。重整计划作为破产重整的核心，其内容是否科学合理、是否具有可行性深受重整计划制定主体的影响。因此，研究重整计划制定权主体的法律制度对提高破产重整的成功率具有较大的意义。
China’s bankruptcy law is mainly composed of bankruptcy reorganization, bankruptcy reconciliation and bankruptcy liquidation. Its legislative purpose is not only to repel enterprises that cannot continue to create economic value in time, but also to save enterprises that may “rise from the dead” as much as possible. Bankruptcy reorganization has played an important role in saving enterprises that still have hope of returning to normal operation. In this process, bankruptcy reorganization is carried out around the reorganization plan. As the core of bankruptcy reorganization, whether the reorganization plan is scientific, reasonable and feasible is deeply influenced by the main body making the reorganization plan. Therefore, it is of great significance to study the legal system of the subject of the right to make reorganization plans to improve the success rate of bankruptcy reorganization.