The origin of X-ray solar bursts is investigated on the basis of the theoretical model developed by Syrovatskii. According to this model (i) one of the most important manifestations of flares is the acceleration of charged particles (mainly of electrons) to subrelativistic and relativistic energies, and (ii) the two flare phases: stationary (soft) and nonstationary (hard) should be distinguished. The first phase is accompanied by the generation of the soft (2–8 A) thermal X-rays and the second one by the generation of hard thermal and nonthermal X-rays in the ⩾10 keV range. The thermal X-rays arise in both phases due to the heating of the ambient gas by accelerated particles. The possible mechanisms of non-thermal X-rays are investigated. Simple models of the emitting region are considered, taking into account the simultaneous observations in different regions of the electromagnetic spectrum.