The financial dimensions that set apart bankrupt from healthy firms may be different from those that separate bankrupt from distressed, but not bankrupt, firms.

以财务观察角度，分离出健全与破产企业的方式，与由财务吃紧企业中厘出可能破产企业的方式有所不同。

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But according to judicial practice, the developed countries have basically all set up the simple and easy procedure of bankruptcy, and have developed the activity of abundant bankrupt practice.

关于是否在我国破产法里设置简易程序，目前理论界尚存在着较大的分歧。

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But according to judicial practice, the developed countries have basically all set up the simple and easy procedure of bankruptcy, and have developed the activity of abundant bankrupt practice.

关于是否在我国破产法里设置简易程序，目前理论界尚存在着较大的分歧。

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