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1)  compulsory bankruptcy
强制破产
1.
The establishment of compulsory bankruptcy system has direct relations with the perfection of the starting mechanism of the bankruptcy procedure, and affects the application of the function of the bankruptcy system.
强制破产制度的建立直接关系到破产程序启动机制的完善,影响到破产制度功能的运用和发挥。
2)  involuntary bankruptcy
强制性破产
3)  forced liquidation
强制破产清算
4)  Bankrupt and Restructure
破产改制
5)  bankruptcy mechanism
破产机制
1.
The importance on understanding the bankruptcy mechanism and bankruptcy system and the necessity on strengthening the propaganda for bankruptcy work and the revision of bankruptcy law are pointed out.
破产机制的运作具有通用性、强制性、市场性、社会性、优化性等特征。
6)  bankruptcy system
破产制度
1.
From the philosophy dialectic point of view,bankruptcy system relates to three contradictions amongst obligee and obligor,obligee apiece,bankruptcy and social benefit.
从辩证法的角度观察,破产制度涉及到债权人与债务人、各债权人之间以及破产与社会效益三大矛盾。
2.
Based on analyzing the defects of our present bankruptcy system, the following paper produces several suggestions in order to perfect bankruptcy legislation and promote the performance of bankruptcy system.
我国破产制度自确立至今 ,取得了一定的功效 ,但也逐渐暴露出其自身的若干缺陷 ,实施结果与确立该制度的初衷悖离较远。
3.
The emergence and development of bankruptcy accounting depend on the establishment and perfection of bankruptcy system.
破产会计的产生和发展依存于破产制度的建立和完善,而破产制度又依存于市场经济环境。
补充资料:股份有限公司的破产原因(破产界限)

股份有限公司的破产原因(破产界限)——
       股份有限公司的破产原因,又称破产界限,指法院判断是否宣告股份有限公司破产的根据和理由,即法院在何种情况下宣告债务人处于破产状态。《公司法》规定,股份有限公司不能清偿到期债务,即构成破产原因。


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