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随着社会主义市场经济体制的逐步完善,企业加快了改革步伐,现代企业制度逐渐建立并发展起来。为建立和完善企业优胜劣汰机制、调整经济结构和提高企业整体素质,企业破产法的实施起到了重大的作用。从唐山市某县正式宣告破产的23户工业企业的调查看:破产企业负债率普遍很高,一般为180%左右,债权的清偿比率较低。其中已终结的16户破产企业,银行债权清偿率均为零,国有资产流失严重,企业应收帐款回收率较低,也存在着不少
With the gradual improvement of the socialist market economic system, enterprises accelerated the pace of reform and the modern enterprise system was gradually established and developed. In order to establish and improve the mechanism of survival of the fittest by enterprises, adjust the economic structure and improve the overall quality of enterprises, the implementation of the bankruptcy law has played a significant role. According to the survey of 23 industrial enterprises officially declared bankrupt in a county in Tangshan City, the debts rate of bankrupt enterprises is generally high, generally about 180%, and the rate of claims settlement is relatively low. Among them, the 16 bankruptcy enterprises that have already been terminated have a zero debt repayment rate, a serious loss of state assets, and a low recovery rate of accounts receivable, and there are also many