浅析我国破产制度之不足

The Deficiency of the Bankruptcy System in China

破产制度在我国实施以来，许多企业尽管已资不抵债，但依法被宣告破产的却很少。笔者针对这一状况，着重论述了我国破产制度在立法精神、适用主体、程序等方面的不足及其产生原因，试图以此引起人们对完善我国破产制度的关注。

Since the institution and implementation of the Bankruptcy Law in China, the assets of many ventures can not meet their debts, but few of them declare bankruptcy. The author, therefore, gives us an elaborate discussion about the existent imperfect aspects of our bankruptcy system as to its legislative intent, its applied objects and bankrupt proceedings , etc. The author also copes with the cause of these defects, in an effort to draw the public concerns over the further perfection of the bankruptcy system in China.