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破产,从破产立法的原意理解是指债务人不能清偿到期债务的一种事实状态,根据最高人民法院《关于审理企业破产案件若干问题的规定》(以下简称《规定》)第三十一条的规定,这种“不能清偿到期债务”的状态是指,债务人的债务履行期限已经届满且缺乏呈连续状态,并且债务人缺乏清偿债务的能力。从破产清算实务的角度,“破产”与“破产程序”经常混用,是指债务人不能清偿到期债务时,为保护多数债权人和兼顾债务人的利益,法院依当事人申请和依职权对债务人财产
Bankruptcy, from the original meaning of bankruptcy legislation refers to the understanding that the debtor can not pay off the debts of a factual state, according to the Supreme People’s Court “on the trial of a number of issues in bankruptcy cases” (hereinafter referred to as “the provisions of” Article 31 Stipulates that such a state of “insolvency due” means that the debtor’s performance period of debt has expired and lacks continuity, and the debtor lacks the ability to pay off debts. From the perspective of bankruptcy and liquidation practice, “bankruptcy” and “bankruptcy proceedings” often mix, refers to the debtor can not pay off the maturity debt, in order to protect the majority of creditors and take into account the interests of the debtor, the court application by the parties and according to their powers Debtor property