最高人民法院出台的《关于适用〈中华人民共和国企业破产法〉若干问题的规定(一)》,自2011年9月26日起施行。这个总共9条的司法解释,主要就人民法院依法受理企业破产案件适用法律的有关问题作出了规定。司法解释规定,债务人不能清偿到期债务并且具有下列情形之一的,人民法院应当认定其具 Provisions on Several Issues Concerning the Application of the Enterprise Bankruptcy Law of the People’s Republic of China (I) promulgated by the Supreme People’s Court (a) shall come into force on September 26, 2011. This total of 9 judicial interpretations mainly stipulates the relevant issues concerning the law applicable to the bankruptcy cases accepted by the people’s court according to law. Judicial interpretation stipulates that the debtor can not pay off the debt and has one of the following circumstances, the people’s court should have its own