破产原因的反思与解析——兼对《企业破产法》第2条的解读

破产原因是债务人是否被宣告破产的关键,其破产原因的法律界定影响着破产法维护社会经济秩序功能的发挥。从破产原因的一般理论出发,借鉴国外破产原因的立法规定,反思我国1986年破产法中的破产原因,进一步解析2006年《中华人民共和国破产法》第2条,将破产原因区分为不能清偿到期债务且资不抵债和不能清偿到期债务且停止支付两种,分别适用于债务人自愿提出破产申请和债权人提出破产申请的情况。

Reflection and Analysis on the Reason of Bankruptcy

The reason of bankruptcy is the key factor of whether the debtor will be declared bankruptcy, so the legal provision on this influences the function of insolvency law. From the fundamental theory of the reasons for bankruptcy, this essay uses the legal provisions in foreign laws, and reflects such stipulation in the Insolvency Act in China of 1986; then makes a thorough analysis on article 2 of the Insolvency Act in China of 2006. The reason is divided into two categories: unable of liquidity on time, and assets can not meet debts at the time of ceasing to pay. These two are used in the application of bankruptcy by debtor and creditor.