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司法实践中,对国有企业和企业法人破产要件,即原因要件、申请要件、无障碍要件、能力要件、债权人人数要件、财产要件的理解和把握是混乱或歧意的,因此,很有必要从理论和实践方面进行探讨研究.一、破产原因要件破产原因要件是指引起破产程序开始的事由,就是债务人处于何种客观经济状态,法院才能裁定宣告破产.各国破产法通行的规定是以不能清偿债务作为破产原因要件的.我国民诉法和破产法(试行)关于企业法人破产和国有企业破产界限的规定原则上也是以不能清偿为要件,但还须严重亏损.破产法(试行)第3条规定:“企业因管理不善造成严重亏损,不能清偿到期债务的,依照本法规定宣告破产”.民事诉讼法第
In judicial practice, the understanding and grasping of the elements of bankruptcy of state-owned enterprises and corporate legal persons, namely the essential elements, the application requirements, the barrier-free elements, the essentials of capacity, the requirement of the number of creditors, and the elements of property are confusing or ambiguous. Therefore, Theory and practice.First, the reasons for bankruptcy elements of the reasons for bankruptcy refers to the cause of the commencement of bankruptcy proceedings, that is, in what kind of objective economic status of the debtor, the court ruled to declare bankruptcy.The provisions of the insolvency law in all countries is not paid off Debt as an Essential Factor of Bankruptcy The provisions of China’s Civil Litigation and Bankruptcy Law (Trial) concerning the bankruptcy of corporate legal persons and the bankruptcy limits of state-owned enterprises are, in principle, also based on the non-liquidation but subject to serious losses. Article: “If a company causes serious losses due to mismanagement and can not pay off the debts due, it shall be declared bankrupt in accordance with the provisions of this Law.” Civil Procedure Law