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随着经济体制改革的进一步深入,大多数企业经过改革和整顿,生产蓬勃发展,但也有少数企业长期处在亏损状态之中,靠国家拨款来养活企业,濒临于破产境地。在什么情况下可以宣告破产,破产的出现将产生哪些法律效力,这不仅是个理论问题。又是当前急需研究的实际问题,本文就此略叙浅见。一、企业破产的界限破产界限,又称为破产原因,它是衡量企业破产与否的界限和标准,即指企业达到何种界限可以被申请宣告破产,或者自己申请宣告破产。我国《破产法》第三条规定,
With the further deepening of the reform of the economic system, most enterprises have undergone reforms and reorganizations to produce vigorous development. However, a small number of enterprises have also been at a loss for a long time. They have been relying on state funds to feed their enterprises and are on the brink of bankruptcy. Under what circumstances can we declare bankruptcy, the legal effect of the emergence of bankruptcy is not only a theoretical question. It is also a practical problem urgently needed to be studied. First, the threshold of bankruptcy Bankruptcy, also known as bankruptcy reasons, it is a measure of bankruptcy or not the boundaries and standards, that is, what kind of business boundaries can be declared declared bankruptcy, or their own application to declare bankruptcy. Article 3 of the Bankruptcy Law of our country stipulates that,