一、关于破产原因和界限的问题 我国《破产法》第三条第一款规定:“企业因经营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》第一百九十九条规定:“企业法人因严重亏损,无力清偿到期债务,债权人可以向人民法院申请宣告债务人破产还债,债务人也可以向人民法院申请宣告破产还债。”从法律的这些规定看, I. Issues Concerning the Causes and Limits of Bankruptcy Article 3, Paragraph 1 of the Bankruptcy Law of China stipulates: “If a business incurs serious losses due to poor management, it can not pay off its debts as they become due, and bankruptcy is declared in accordance with the provisions of this Law.” “Civil Proceedings Article 199 of the Law stipulates: ”Where an enterprise legal person is unable to pay off its debts due to a serious loss, the creditor may apply to the people’s court to declare the debtor bankrupt and pay the debts. The debtor may also apply to the people’s court for bankruptcy and debt repayment." From the point of law These rules look,