随财政部培训班在德国学习时了解到：德国尽管属于西方经济最发达的国家之一，但其现实经济生活中仍然不可避免地存在着大量的企业或自然人破产事件。据估计，全国每年大大小小的破产案有１０万件左右。对此，德国制定了一系列严格的法律来专门处理这种经济生活中的不幸事... With the training course of the Ministry of Finance learned in Germany, although Germany belongs to one of the most developed economies in the West, there are still a large number of bankruptcies of enterprises or natural persons in its real economic life. It is estimated that there are about 100,000 pieces of bankruptcy cases large and small throughout the country every year. In this regard, Germany has formulated a series of stringent laws to deal specifically with this unfortunate economic life ...