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破产是市场经济的必然伴生物,金融机构也不可避免地要承担很大的风险。如果说因生产经营方面的原因,使企业难以还本付息,给金融机构造成重大损失,是对信贷资产的第一次冲击的话,那么,在企业陷入破产境地后,因实施破
Bankruptcy is an inevitable companion to a market economy and financial institutions inevitably have to bear a great deal of risk. If for reasons of production and operation, it is difficult for enterprises to pay back their principal and interest, causing heavy losses to financial institutions, which is the first impact on credit assets, then, after the enterprises become bankrupt,