企业破产是指企业不能清偿到期债务，资不抵债时，应以其全部财产依法抵偿所欠债务，不足部分不再清偿，并同时免去其企业法人资格的法律制度。我国虽然在八十年代末就已有了关于破产的法律规定，但由于当时正值计划经济向市场经济的转轨阶段，破产制度的实行还只能是尝试性的 Enterprise bankruptcy refers to the enterprise can not pay off due debts, insolvency, it should be all of its property in accordance with the law to offset the debt owed, the part will no longer pay off, and at the same time removed from the legal system of corporate juridical person. Although China already had the legal provisions on bankruptcy in the late 1980s, since the time when the planned economy was in transition to a market economy, the practice of the bankruptcy system could only be tentative