在市场经济竞争日益激烈的情况下,有些企业会因经营管理不善,或受其他各种外部因素的不利影响,致使其盈利能力下降或经营发生亏损,资金周转不灵或暂时出现资金紧张,难以偿还到期债务。针对这种情况,我国法律规定,债权人有权在债务人不能偿还到期债务时向法院申请债务人破产,但在债务人主 In the increasingly fierce market economy, some enterprises may suffer from poor profitability or operating losses due to poor management or adverse effects of various other external factors, and the ineffective cash flow or temporary capital shortage, which makes it difficult Repay the matured debt. In response to this situation, our law stipulates that the creditor has the right to apply to the court for the debtor’s bankruptcy when the debtor can not repay the debts as they fall due. However,