檢視破产程序的原始碼

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|<center>'''破产程序'''<br><img
src="https://ts1.cn.mm.bing.net/th/id/R-C.99aa1102ec34b7c8ec41100a46ded7dc?rik=2Ak4AI%2bo69Ebvw&riu=http%3a%2f%2fwww.longyou.gov.cn%2fpicture%2f-1%2f2012110955245898033.jpg&ehk=tabie774GK2SWk27x4x%2fVg3XInMLdMtjjNxxMyApk9s%3d&risl=&pid=ImgRaw&r=0 " width="280"></center><small>  圖片來自优酷</small> 
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'''破产程序'''是指对[[资不抵债]]的企业进行破产处理的[[司法程序]]。法院审理破产案件的程序。在西方和其他一些国家中，债务人既不能以其现有财产清偿全部债务，又不能达成和解结束债务关系时，由法院强制执行其全部财产，使所有债权人平均受偿,而免除其余无法清偿的债务,称为破产（见破产法）。破产案件归法院审理，审理破产案件的法院称为破产法院。大陆法系和英美法系的破产程序基本相同。