新冠肺炎疫情背景下，全世界出现了广泛的企业破产潮，债务人正处于前所未有的脆弱状态之中。疫情背景下市场自发的调节已经处于失灵状态，亟需由国家的“看得见的手”进行管理。由于破产法实然带有国家经济调节和债务人拯救功能，在强劲的财政政策和货币政策对于疫情冲击的应对具有局限性的当下，实则也是国家应对疫情影响行之有效的方式，由此需要建构我国疫情背景下的债务人保护特殊规则。

对新冠肺炎疫情本身的特殊性研究可知，新冠肺炎疫情作为世界联系越发紧密背景下出现的流行疾病，其影响显著突出于人类历史上遭遇的历次疫病，具体表现于其影响的全球性、损害的严重性和防疫措施的不同等特点上。新冠肺炎疫情与金融危机造成经济失序的原理同样不同，由此需要与金融危机有所区分。新冠肺炎疫情背景下产生的经济危机的本质原因在于经济正常循环过程中物理原因导致的被迫中断，其内在逻辑在于产业链、供应链的断链。同时疫情影响的行业分布也呈现出截然不同的状态。

对我国疫情期间的债务人保护特殊规则和三年的实务案例分析可知，我国实务中对于债务人的保护方式大致集中于以下几点：一是视情况对于破产程序的期限在法定范围内予以延期，二是对于涉及健康医药企业和菜篮子企业尽最大的努力实现挽救，三是由法院引导对于所有受疫情影响破产的企业采取多元化的手段实现应救尽救，四是重视破产案件的信息化处理手段。可知，我国目前已经基本形成一套应对疫情影响下企业破产的制度。但我国当前的债务人保护规则仍存在仍存在不足之处。一是我国对债务人全面的保护重视度不够，对于部分主体的破产问题存在忽视。二是破产过程中对于部分流程的规定尚不完善，以及对多元化手段的应用疏忽。由此，为了国家经济的稳定和多方利益的实现，在我国需要建构一套全面、全流程、多手段的债务人保护特殊规则。

为实现对各个主体的全面保护，我国需要推进小微债务人破产保护制度和破产配套基础设施的建立；为实现全流程的保护，德国为应对特定行业的季节性萧条的“一时性的支付困难”标准和德国和英国的临时性中止措施，有助于企业破产受理破产原因及暂缓企业破产速度；为实现多手段的保护，我国仍要坚定不移的探索多元化手段的和破产信息化平台的建设。疫情必定会迎来结束，但我国仍应从中吸收经验并不断雕琢未来的债务人保护规则。一方面我国仍要推进常态化的破产制度的建设，包括对于个人破产制度、多元化手段和破产信息平台的建设等，另一方面是要总结本次疫情中可行的临时性举措，并将其纳入应对阶段性危机的短时间施行的对策之中，这样在我国在未来应对相似危机时也能更加从容不迫。

Under the background of COVID-19, there has been a widespread wave of corporate bankruptcies around the world, with debtors in an unprecedented state of vulnerability. The spontaneous regulation of the market has been in a state of failure, which urgently needs to be managed by the "visible hand" of the state. Due to the fact that the bankruptcy law has the functions of national economic adjustment and debtor rescue, at a time when strong fiscal and monetary policies have limitations in dealing with the impact of COVID-19, it is also an effective way for the country to deal with the impact of COVID-19. Therefore, it is necessary to construct special rules for debtor protection in our country.

The shows that COVID-19, as an epidemic disease emerging under the background of the increasingly close world ties, has a significant impact on all previous epidemics in human history, which is manifested in its global impact, severity of damage and different epidemic prevention measures. The principle of economic disorder caused by the COVID-19 epidemic is also different from that caused by the financial crisis, thus it needs to be distinguished from the financial crisis. The essential reason for the economic crisis under the background of COVID-19 is the forced interruption caused by physical reasons in the normal economic cycle, and its internal logic lies in the disconnection of the industrial chain and the supply chain. At the same time, the distribution of industries affected by the epidemic shows a very different state.

Based on the analysis of the debtor protection system during the epidemic period and the three-year practical cases in China, it can be seen that the debtor protection methods in China's practice are mainly focused on the following points: firstly, the deadline of bankruptcy procedures is extended within the statutory scope depending on the situation; secondly, the enterprises involved in health medicine and food basket enterprises are saved by their best efforts; thirdly, the court guides all the enterprises affected by the epidemic to adopt diversified means to achieve the all-needed rescue; and fourthly, the information processing methods of bankruptcy cases are emphasized. It can be seen that China has basically formed a system to deal with the bankruptcy of enterprises under the impact of the epidemic. However, the current debtor protection system in our country still has some shortcomings. First, our country does not pay enough attention to the comprehensive protection of debtors and ignores the bankruptcy of some subjects. Second, the provisions on some processes in the bankruptcy process are not perfect, and the application of diversified means is negligent. Therefore, in order to stabilize the national economy and realize multiple interests, we need to reconstruct a comprehensive, full-process and multi-means debtor protection system in our country.

In order to realize the comprehensive protection of each subject, China needs to promote the establishment of small and micro debtors bankruptcy system and bankruptcy supporting infrastructure; In order to protect the whole process, Germany's "temporary payment difficulty" standard in response to the seasonal depression of specific industries and the temporary suspension measures in Germany and the United Kingdom are helpful to accept the bankruptcy reasons and suspend the bankruptcy speed of enterprises. In order to realize the protection of multiple means, China still needs to explore diversified means and the construction of bankruptcy information platform. The epidemic will surely come to an end, but our country should still learn from it and carve out a debtor protection system in the future. On the one hand, our country still needs to promote the construction of a normal bankruptcy system, including the construction of individual bankruptcy system, diversified means and bankruptcy information platform, etc. On the other hand, we need to summarize the feasible temporary measures in this epidemic and incorporate them into the short-term implementation countermeasures to deal with periodic crises, so as to be more leisurely in dealing with similar crises in the future.