人民法院在审理破产案件中，常会遇到破产企业设立人出资违约的问题。此类问题如未能得到正确的处理，不仅会造成不符合破产条件的企业被错误地宣告破产，而且还会损害破产企业债权人的合法权益，由于我国破产法规对此类问题应如何处理未作具体规定，导致其在审判实践中或被忽 In the trial of bankruptcy cases, the people’s court often encounters the problem of default of funds invested by the founder of a bankrupt enterprise. Such problems, if not properly handled, will not only result in the bankruptcy of enterprises that are not eligible for bankruptcy, but will also damage the legitimate rights and interests of the creditors of the insolvent enterprises. As our bankruptcy laws and regulations have not dealt with these issues Specific provisions, leading to its trial or neglected