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管窥“策略破产”显现的伦理问题[The Moral Aspects of “Strategic Bankruptcy”: A Brief Discussion]

单, 玉华
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Abstract
bankruptcy is a special type of behavior and a process in financial activities. It not only is a natural result of economic competition, but also inevitably involves issues of ethics particularly when a "strategic bankruptcy" is filed. "Strategic bankruptcy", the author believes, is a violation of the principles of integrity and fairness in financial ethics, a denial of the contractual relations between a debtor and his creditors, and an act that greatly hurts the interests of the creditors. The author thus calls for more attention to the moral issues "strategic bankruptcies" are involved so that a healthier order of financial development be achieved through higher moral standards of all participants in financial activities.
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2005
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With permission of the license/copyright holder
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