“独立实体原则”与“单一企业原则”是跨国企业集团破产的两种处理方法。“独立实体原则”坚持集团各实体结构独立、责任独立;“单一企业原则”将整个集团看作一体。两种方法在不同类型的跨国企业集团破产中都发挥着自身的作用。 “The principle of independent entity” and “The principle of single enterprise” are the two methods of bankruptcy of multinational corporations. “The principle of independent entities ” Adhere to the structure of each entity independent group, responsibility and independence; “Single Enterprise Principle ” the entire group as a whole. Both approaches play their part in the bankruptcy of different types of multinational corporations.