单, 玉华2019-09-252019-09-252011-05-192005http://hdl.handle.net/20.500.12424/178374bankruptcy 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.chiWith permission of the license/copyright holderfairnessintegritybusiness ethicsdebtEconomic ethicsJournal