The grounds for dismissal would be essentially the same as those for denial, that is, that there is improper use of the insolvency law, either by the debtor or creditors, or that the debtor did not satisfy the commencement criteria at the time of commencement.
撤销的理由基本上与驳回的理由相同，即存在着债务人或债权人对破产法的不当使用，或者债务人在程序启动时不符合启动标准。