目前各地企业破产工作对破产行为缺乏严格的行为规范和操作程序,因而难以从根本上杜绝假破产、真逃债现象。破产量化标准,又称破产界限或破产条件,即是达到什么标准便可宣告破产。破产量化标准主要应包括两项内容,即企业资产负债比例和债务不能清偿的时间。根据这两项内容应设置起多级预警线和破产标准线。 At present, the bankruptcy work of various localities lacks strict behavioral norms and operating procedures for bankruptcy, and it is therefore difficult to fundamentally eliminate false bankruptcy and genuine debt evasion. The bankruptcy quantification standard, also known as the bankruptcy limit or bankruptcy condition, is the standard that can be declared to declare bankruptcy. The bankruptcy quantification standard should mainly include two items, namely the proportion of the company’s assets and liabilities and the time when the debt cannot be repaid. According to these two items, multi-level warning lines and bankruptcy standard lines should be set up.