企业破产预示着企业资不抵债,通过清算其全部资产抵偿债务,终结生产经营活动.如何依法破产,实现“优胜劣汰”,提高经济效益,成为当前经济发展给审判工作提出的重要课题,《论破产企业逃避债务的处理与预防》一文分别论述了破产企业逃避债务的表现形式、破产企业逃避债务的处理及破产企业逃避债务的预防三个问题. The bankruptcy of a business indicates that the enterprise is insolvent, and the production and business activities are terminated by liquidating all its assets, and how to bankruptcy in accordance with the law, achieve “survival of the fittest” and increase economic efficiency have become important issues for trial work in the current economic development. Enterprise Evasion of Debt Treatment and Prevention, "one article discusses the bankrupt companies to evade the form of debt, bankrupt companies to evade the handling of debt and bankrupt companies to evade debt prevention three issues.