承认社会主义也有企业破产问题,是理论上的进步,而在实践中具体处理这一问题,意义更为重大。沈阳市在这方面的有益尝试,引起人们普遍的关注,原因就在于此。企业破产,先有“规定”,然后执行,这是一种稳健的做法。目前,我国一些企业就其经营状况和负债状况而言,早已达到破产界限,一些地方也认为应让这些企业破产倒闭,但由于无法可依却不能名正言顺地宣布其破产。作为过渡,先试点,并且给被“亮 Recognizing that socialism also has enterprise bankruptcy issues is a theoretical advancement, and it is more significant to deal with this issue in practice. The reason why Shenyang’s useful attempt in this area has caused widespread concern is because of this. The bankruptcy of enterprises is preceded by “regulations” and then implemented. This is a prudent approach. At present, some Chinese enterprises have already reached the bankruptcy limit in terms of their operating conditions and liabilities. Some local governments also believe that these enterprises should be bankrupted. However, they cannot be justified because they cannot declare their bankruptcy. As a transition, pilot first and give