企业破产法,从狭义上说,是指企业因经营管理不善而造成的严重亏损,不能清偿到期的债务,依照法律规定宣告破产;从广义上说,是指探讨破产的立法理论、原则、任务及其司法实践等方面的课题.简言之,狭义是指破产法规,广义是指破产法学.无论是破产法规还是破产法学,其源远流长,它产生于罗马法律,是商品经济发展的产物.特别在资本主义社会里,企业破产已成为一种司空见惯的现象.在旧中国,国民 In a narrow sense, corporate bankruptcy law refers to the serious loss caused by the poor management of the enterprise and can not pay off the matured debts and declares bankruptcy in accordance with the law. Broadly speaking, it refers to the legislative theory and principle of bankruptcy, Tasks and judicial practices, etc. In a nutshell, the narrow sense refers to the bankruptcy laws and the broad sense refers to the bankruptcy jurisprudence.The law of bankruptcy or bankruptcy jurisprudence has a long history and it originated from Roman law and is the product of the development of the commodity economy. Especially in a capitalist society, corporate bankruptcy has become a common phenomenon in old China, the nationals