破产作为法律上的用语,有实体和程序两重含义。破产法的作用集中表现在三个方面,即保护债权、救济债务人、使社会经济和谐发展。当今世界关于破产条件的成立宪法大致可归纳为列举主义和概括主义两种模式。主要明确,便于当事人举证和法院认定不足,过于僵化,无法适应多变的社会环境,滞后性。 As a legal term, bankruptcy has the dual meaning of substance and procedure. The role of bankruptcy law focused on three aspects, namely, protection of claims, relief to the debtor, so that social and economic development. In today’s world, the establishment of bankruptcy conditions can be broadly classified into two categories: enumerationism and generalization. Mainly clear, to facilitate the parties to prove and the court finds inadequate, too rigid, unable to adapt to changing social environment, lag.