建立破产机制是发展社会主义市场经济的客观需要。从国家的角度看,借助破产可以淘汰那些经营不善、素质极差、长期亏损且扭亏无望的企业,以达到优化结构和优化资源配置的目的。从企业最大债权人——银行的角度看,可得到债务清偿,打破“千年不赖,万年不还”的债务链。从企业职工的角度看,可以摆脱停工停产、四面举债、艰难度日的窘境。总之,需要破产的企业已呈病态,它的存在不同程度地干扰着 Establishing a bankruptcy mechanism is an objective requirement for the development of a socialist market economy. From the national point of view, with the aid of bankruptcy, companies that are poorly managed, have poor quality, suffer long-term losses, and have no prospect of losses can be eliminated, so as to optimize the structure and optimize the allocation of resources. From the point of view of the bank’s largest creditor, the company can obtain debt repayment and break the debt chain of “the millennium is not bad, and is not returned for thousands of years”. From the point of view of the company’s employees, we can get rid of the dilemma of suspension of production, production, debt, and difficulties. In short, companies that need to go bankrupt have become pathological, and their existence has interfered in varying degrees.