一、存在的问题第一,关于企业申请破产的时间问题。《企业破产法〈试行〉》(简称《破产法》,下同)规定,企业破产的条件是“因经营管理不善,造成严重亏损,不能清偿到期债务的”。至于企业负债多少或负债多长时间应申请破产,该法未做规定。从已受理的企业破产案件看,申请者都是负债累累,其债务几倍甚至几十倍于自有资产及债权时才申请破产。许多债权人反映:为什么在企业刚资不抵债时即采取措施进行整治,非等到企业负 First, the existing problems First, on the business time for bankruptcy issues. “Enterprise Bankruptcy Law” (hereinafter referred to as the “Bankruptcy Law”, the same below) provides that the conditions for bankruptcy of enterprises are “due to poor management, causing serious losses and can not pay off the maturing debt.” As for how much a company’s debt or debt should be filed for bankruptcy, the law is not regulated. From the accepted bankruptcy cases, all applicants are heavily indebted and apply for bankruptcy only a few times or even tens of times their own assets and claims. Many creditors reflect: why companies take measures to remediation just when the company is insolvent, not until the enterprise negative