企业兼并与破产,究竟谁更优的问题,一直是目前争议的热点。现就这个问题谈点粗浅的看法。 一、企业破产的积极意义和作用 1.有利于减轻财政负担,减少银行损失 该破产而不破产的企业,长期维持生产,往往是产品积压或产销价格倒挂,需要大量的资金补充来支撑维持。这样的企业负债经营,时间愈长,债务越多,主管部门一般采取“输血”和“换班子”等扭亏办法。但是,这样的企业,结果往往是越扭越亏,负债率越来越 Mergers and bankruptcies, the question of who is better, has been a hot topic of controversy. We will now talk about the superficial views on this issue. First, the positive significance and role of bankruptcy 1. Help reduce the financial burden, reduce bank losses The bankrupt and unbankrupted enterprises, long-term maintenance of production, often a product backlog or production and sales prices upside down, need a lot of funding to support the maintenance. In this type of corporate debt management, the longer the time and the more debt, the competent authorities generally take measures such as “blood transfusion” and “replacement”. However, as a result of such enterprises, the result is often more and more losses, debt ratios are increasingly