Abstract

Bankruptcy is such a problem that, especially in countries based on the free market economy, is growing nowadays, and naturally confronting with this problem, particularly in widespread bankruptcies of commercial companies, is necessary.
One of the solutions to deal with the negative effects of bankruptcy is the prevention of its occurrence, which, as preventive bankruptcy, has been considered by national and international organizations.
In this regard, the measures were taken by the United Nations Commission on International Trade, European Commission, and the changes made in the United States of America bankruptcy law, can be cited.
Based on the above documents actions may be resorted to in various ways, including imposing penalties or civil liability, self-regulatory debts and assets, helping the bankrupt, individual or collective agreements, unification of international trade legislation, creating a transparent and efficient law on bankruptcy, and controlling, to prevent the occurrence of bankruptcy.
The study objective is to examine the causes of the bankruptcy, and then the appropriate preventive measures are offered for any reason. Therefore, the lack of fit between debts and assets, as the most important cause of the bankruptcy, and the appropriate preventive strategies will be discussed in the first part of this article and the second part is allocated to other causes and their prevention strategies.