论破产原因

On the Causes of Bankruptcy

论述了两大法系关于破产原因的立法模式及内容 ,并比较其优劣 ;阐述我国法律法规有关破产原因的规定。分析现行法律在破产原因规定上的不足与缺陷 ,指出在我国宜以清偿不能作为破产原因 。

The paper discussed the legislative Patterns and Contents of two big legal systems concerning the causes ofbankruptcy,and compared their advantages and disadvantages.The paper explained the stip- ulations about the causes of bankruptcy in our country's law,analysed the shortcomings of the existing law in the respectof the stipulations of the causes of bankruptcy,and pointed outthat our country should take the liquidation incapalility as the causes of bankruptcy,and deduce the inability to pay off debts from the stoppage of payment.