法律意义上的破产是指债务人不能清偿到期债务时所适用的偿债程序及该程序终结后债务人身份、地位受限制的法律状态。然而，哪些债务人可以成为法律上的破产主体，各国立法不尽相同。有些国家的破产法采一般人破产主义，即破产法适用于不能清偿到期债务的所有债务人，而不论这 Bankruptcy in legal sense refers to the debtor’s insolvency procedure applicable to the repayment of debts and the procedure after the end of the debtor status, legal status restricted status. However, which debtors can become the subject of legal bankruptcy varies from country to country. In some countries, the insolvency law adopts the principle of bankruptcy by ordinary persons, that is, the insolvency law applies to all debtors who can not pay off their debts as they fall due