企业困境是指企业因财务困难而处于或者将要处于无力偿债的状态。对无力偿债的企业，传统的处理办法是破产清算，而当代破产法改革的趋势则是在公平清理债务的同时力求实现企业的拯救和再建。在世界范围内，重整与和解、破产为现代破产制度的三大基石。但在我国，破产的概念虽? Enterprise dilemma refers to the enterprise due to financial difficulties in or will be in a state of insolvency. For the insolvent enterprises, the traditional approach is bankruptcy liquidation, while the trend of the reform of contemporary bankruptcy law is to fairly clean up the debt while seeking to save and rebuild the business. In the world, restructuring and reconciliation and bankruptcy are the three cornerstones of the modern bankruptcy system. But in our country, although the concept of bankruptcy?