一、导论资本主义经济社会中,企业根据市场经济原理,自行筹集资金、决定经济活动方针、选择投资方向和交易对方。但是在以经济自由为基础、经济主体行使决定权的体制中,任何时候都可能因未能预见的障碍导致企业中断正常的经济活动。在此,中断经济活动的原因大致有散漫的企业经营(内部原因)和未能预见的经济要件的变化(外部原因)两种。企业破产程序是及时纠正企业失败的内部原因、克服外部因素(重整)或卖出企业财产、分配给债 I. Introduction In a capitalist economy and society, enterprises raise their own funds according to the principle of market economy, decide on the principle of economic activity, and choose the direction of investment and counterparties to trade. However, in a system based on economic freedom, the economic body exercises its power to make decisions, at any time may cause the enterprise to interrupt its normal economic activities due to unforeseen obstacles. Here, the reasons for the interruption of economic activity are generally two kinds of diffuse business operations (internal causes) and unforeseen changes in economic conditions (external causes). Corporate bankruptcy proceedings are the internal reasons for promptly correcting the failure of the enterprise, overcoming external factors (reorganization) or selling corporate assets, and allocating