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商自然人作为独立的商事主体，在破产制度的适用上与法人有着诸多不同之处。其中最主要、最基本的为以下两点。其一，法人的破产财产容易确定．而自然人则可能难以查明。法人主体遵循严格的资产注册程序．建立严格的财务会计制度．因此其资产和债权债务较为明确；而自然人则不
As an independent commercial entity, commercial natural persons have many differences with legal persons in the application of the bankruptcy system. The most important of these are the following two points. First, the legal person’s bankruptcy property is easy to determine. While natural people may be difficult to identify. The legal entity follows a strict asset registration process. Establish a strict financial accounting system. Therefore, its assets and debt more clearly; and natural persons do not