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在经济全球化和国际化的浪潮中,伴随着我国加入WTO之后外国金融资本和跨国公司的涌入,我国企业面临着空前激烈的竞争。可以预见的是今后我国企业破产的数量将呈上升趋势。而我国破产法虽然已将和解与重整纳入破产法范畴,但对于具体破产原因的规定却显得过于笼统与简单,给法院造成了具体适用时的困难,本文对于破产原因予以细化分析,以期能给理论界与实务界在相关问题的进一步研究与适用方面提供参考。
In the wave of economic globalization and internationalization, with the influx of foreign financial capital and multinational corporations after China’s accession to the WTO, Chinese enterprises are facing unprecedented competition. It is foreseeable that in the future the number of bankrupt enterprises in our country will show an upward trend. Although the Bankruptcy Law of our country has settled reconciliation and reorganization into the category of bankruptcy law, the provisions of the specific bankruptcy reason appear to be too general and simple, which has caused the difficulties for the court to apply. In this paper, the reasons for the bankruptcy are analyzed in detail. It can provide reference for the further research and application of related issues between theorists and practitioners.