我国新的企业破产法目前规定了两种破产无效行为制度,即为逃避债务而隐匿、转移财产和虚构债务或者承认不真实的债务的破产行为无效,对这两种制度进行具体分析有助于我们领会新企业破产法的真谛。同时,根据传统民法的原理,在意思表示有缺陷的情况下,企业的破产行为似也应认定为无效。 The new Enterprise Bankruptcy Law in our country currently provides for two systems of bankruptcy ineffectiveness, namely the failure to conceal, transfer of property and fictitious debts or the recognition of untrue debts in bankruptcy to evade debt. A detailed analysis of these two systems will help We understand the essence of the new corporate bankruptcy law. In the meantime, according to the principle of traditional civil law, in the case of a flaw in meaning, the bankruptcy of an enterprise should also be deemed invalid.