一、引言破产原因,亦称破产界限,指的是导致破产程序发生的原因,即认定债务人丧失清偿能力,当事人得以提出破产申请,法院据以启动破产程序的法律事实。①对于破产原因的理解,涉及启动破产程序的门槛高低,影响企业退出市场的难易程度,进而涉及就业、债权人保护等事宜,事关社会经济秩序,必须予以明晰,本文意义也在于此。 I. Introduction The reason for the bankruptcy, also known as the bankruptcy limit, refers to the reason that led to the bankruptcy procedure. That is, the debtor is found to have lost the ability to pay off the debts, the parties are allowed to file for bankruptcy, and the court hereby starts the legal fact of bankruptcy proceedings. ① The understanding of the reasons for bankruptcy involves the threshold of the initiation of bankruptcy proceedings, the difficulty of withdrawing from the market, the employment and the protection of creditors, and the social and economic order, which must be clarified.