一、关于破产原因从各国的破产立法实践看,在对破产原因的界定上,主要采用两种标准:一种是资产负债表标准,即将企业的资产不足以清偿全部债务作为企业破产原因;另一种是现金流标准,即将企业不能清偿到期债务作为企业破产原因。企业破产法根据我国国情,并借鉴国际通用的破产原因 First, on the bankruptcy reasons From the practice of bankruptcy legislation in various countries, in the definition of bankruptcy reasons, the main use of two criteria: one is the balance sheet standard, the assets of the company will not be sufficient to pay off all debts as a corporate bankruptcy reasons; the other One is the standard cash flow, the company will not be able to pay off the debt as a business bankruptcy reasons. Corporate bankruptcy law based on China’s national conditions, and draw on international bankruptcy reasons