破产原因是破产法律制度的核心问题,对破产原因规定之宽严,不仅体现出对债权人和债务人利益之平衡及保护倾向与力度,而且可能影响到失业人数与社会秩序等诸多方面,本文结合境外主要国家的破产原因立法与我国新《企业破产法》的相关规定,对此问题进行探讨。 The reason of bankruptcy is the core issue of the legal system of bankruptcy. The strict rules of the bankruptcy not only reflect the balance of interests and the protection tendency and intensity of creditors and debtors, but also may affect many aspects such as the number of unemployed people and social order. The main country’s bankruptcy legislation and our country’s new “Enterprise Bankruptcy Law,” the relevant provisions of the issue to be explored.