在执行程序中，对于被执行企业确实没有履行能力的，2015年《民诉法解释》第513条-516条确立了执行移送破产程序（以下简称“执转破”），最高人民法院于2017年制定的《执转破指导意见》对于该程序进行了细化规定，目前“执转破”制度框架体系已经基本建立。该制度的确立是“执行难”背景下的政策响应，是贯彻落实中央供给侧机构性改革的部署，推动建立和完善市场主体救治和推出机制的需要，是完善司法工作机制，从制度上打通解决部分执行难问题“最后一公里”的需要。本文从“执转破”程序的三个构成要件入手，在主体构成要件方面，本文探讨了引入执行法院依职权启动破产程序的必要性，并从申请执行人和被执行人两个方面分别探讨了程序启动主体的适格性；在原因构成要件方面，本文探讨了“执转破”程序中破产临界点的判断标准，执行法院的财产审查义务和当事人的举证责任；在意思表示要件方面，本文研究了执行法院的释明义务和当事人意思表示真实性和有效性的条件。本文研究认为，在“执转破”程序中，执行法院依职权启动破产是发挥执行能动性和解决当事人缺乏启动动力的有效举措，适用该程序的被执行企业需要进一步涵盖非企业法人和自然人；在依申请启动破产中，执行法院在审查破产原因时通常只需要通过书面形式审查，未来建立依职权启动模式下可以引入听证模式保障当事人合法权益；此外，执行法院需要从执行立案阶段就充分履行告知或者征询的释明义务，当事人作出明示书面同意的才可认为已经具备了启动破产程序的意思表示要件。

For companies that lack execution capabilities in executing procedures,articles 513-516 of the Interpretation of the Civil Procedure Law establish the procedure for the transfer of execution to bankrupt.Further, the Guiding Opinios on this procedure provides detailed regulations.The establishment of this system is a policy response under the background of "difficult execution".What’s more, this is to get through the "last mile" at the institutional level to solve the problem of implementation difficulties.This article starts with the three components of the procedure.In terms of the main constituent elements,this article discusses the necessity for the court to start the bankrupt procedure according to its powers and the suitability of applicants.In terms of reason elements, this paper discusses the property standard of judgment bankruptcy, the duty of the court to examine and the burden of proof of the parties.In terms of the expression of intention, this article studies the court’s interpretation obligation and conditions for the validity of the party’s intention.According to the study,it is an effective measure for the execution court to initiate bankruptcy in accordance with its functions and powers.What is more,non enterprise legal person and natural person can also be included in the application of procedure.In the case of bankruptcy initiation on application,the enforcement court usually only needs to review the bankruptcy reasons in written form.In the future,if the court starts the bankrupt procedure according to the power,the hearing mode can be introduced to protect the interests of the parties.In addition,the enforcement court needs to fully fulfill the obligation of informing or consulting from the filing stage.Only with the express written consent of the parties can it be considered that the conditions for the commencement of bankruptcy proceedings have been met.