旨在共同满足无力偿债或过度负债债务人所有债权人债权的法院程序。
当存在无力偿债或过度负债情况时，可根据申请启动破产程序。破产管理人接管资产管理。企业可以通过破产计划进行重组。自然人可以在六年后通过剩余债务免除程序免除剩余债务。
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