一、概述18年前,不足200人的沈阳防爆器械厂公开宣布倒闭成为中国第一家破产企业,掀开了新中国企业破产史的第一页,《企业破产法》也随之出台。“破产”一词自此正式写入中国经济史。其实,破产在国外早已成为经济社会生活的惯常现象。据报道,1995年美国每90户家庭就有1户提出破产申请,提出破产申请的家庭超过了100万户,比1994年增加了27%。1996年则有112万户家庭提出了破产申请,1997年登记破产的则有111.4 First, an overview 18 years ago, less than 200 people Shenyang explosion-proof equipment factory publicly declared the collapse of China’s first bankruptcy business, opened the first page of the history of the new Chinese bankruptcy, “Corporate Bankruptcy Law,” also came out. The term “bankruptcy” has since officially been written into China’s economic history. In fact, bankruptcy has long been a common phenomenon in economic and social life in other countries. It is reported that in 1995, one out of every 90 households in the United States filed for bankruptcy and the number of households filing bankruptcy surpassed 1 million, an increase of 27% over 1994. In 1996, 1.12 million households filed for bankruptcy, compared with 111.4 in 1997 for bankruptcy