As a kind of mandatory one between voluntary liquidation and bankruptcy liquidation special liquidation not only reflects the state 's judicial supervision over corporate liquidation procedures but also avoids wasting the judicial resources after entering into bankruptcy proceedings .

特别清算又 称为强制清算，是介于 自愿清算与 破产清算之间的一种清算程序，它既体现了国家对公司清算程序的司法监督，又避免了进入破产程序后造成对司法资源的巨大浪费。

A debtor may file for bankruptcy which is called voluntary bankruptcy .

债务人可以申请破产，这叫做 自愿 破产。