First, it aims to ensure that obligations are fairly and regularly met when a debtor becomes financially insolvent. Thus, it seeks to protect the lawful rights of both creditors and debtors.
首先，当债务人在财务上丧失债务偿付能力时，该法旨在确保相关的责任得到公平及平均地承担。可见，它致力于保护债权人和债务人和双方的合法权利。