1. Under new development model, commercial bank is not the final debtee any more, and doesn't assume final risk.

2. Our country practices tail system , and takes direct mode of inherit . It is very disbennifit to protect debtee because there is not efficiency supervision to haeres .

3. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes.

4. However, legislation is not equal to practice. When someone breaks the law, defective incorporation occurs universally, which making the benefit of company, stockholder, debtee unsure.

5. Accounting information is the evidence of economic decision between the nation, investors and debtee.

6. Atrustee in bankruptcy must be diligent and faithful in fulfilling bankruptcy affairs and accept the supervision by the People's Court, debtees' meeting and Debtee Committee.