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企业破产是市场经济条件下的客观经济现象,是竞争规律发挥作用的必然结果。只有建立起完善的破产制度,才能实现市场对资源的有效配置,才能激励与鞭策企业转换经营机制。党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》中明确指出:企业在市场竞争中优胜劣汰,长期亏损、资不抵债的应依法破产。 建立起完善的破产制度,必须首先从现实出发,通过对破产实例的解剖,充分认识破产的必然性。同时,要抓住破产中的难点,探寻处理破产问题的正确途径。本文选择黑龙江省两家国有中型企业破产实例进行剖析,目的就在于此。
The bankruptcy of enterprises is an objective economic phenomenon under the conditions of market economy, and is the inevitable result of the play of competition laws. Only by establishing a sound bankruptcy system can we effectively achieve the market’s effective allocation of resources so as to encourage and encourage enterprises to change their operating mechanisms. The “Decision of the Central Committee of the CPC on Several Issues Concerning the Establishment of a Socialist Market Economic System,” passed by the Third Plenary Session of the 14th CPC Central Committee, explicitly stated that: In the market competition, the enterprise survives the fittest and the long-term loss and insolvency should be bankrupted according to law. To establish a perfect bankruptcy system, we must first proceed from reality and fully understand the inevitability of bankruptcy through anatomy of bankruptcy cases. At the same time, we must seize the difficulties in bankruptcy and explore the correct ways to deal with bankruptcy. This paper selects the bankruptcy instances of two state-owned medium-sized enterprises in Heilongjiang Province for the purpose of this analysis.