破产是在债务人的全部财产不能清偿债务的前提下,法院根据债权人或债务人本人的申请作出宣告,并依法对其财产进行清理和分配的制度。破产是优胜劣汰竞争机制在商品经济中的体现。人民法院审理破产案件的根本目的是通过对破产企业财产的依法清理、处分,最大限度地保护债权人的合法权益。然而许多企业把破产当作一种逃债的手段,甚至造成严重的国有资产流失严重。本文讨论这一现象出现的原因及对策。 Bankruptcy is the system in which the court makes an announcement on the application of a creditor or a debtor and, in accordance with the law, cleans up and distributes the property according to the law, provided that the debtor’s entire property can not be paid off. Bankruptcy is the embodiment of competition mechanism of survival of the fittest in the commodity economy. The fundamental purpose of people’s courts in handling bankruptcy cases is to protect the legitimate rights and interests of creditors to the maximum extent by properly cleaning up and disposing of the property of bankrupt enterprises according to law. However, many enterprises regard bankruptcy as a means of evading debt and even cause serious loss of state-owned assets. This article discusses the reasons for this phenomenon and countermeasures.