自１９８８年１１月１日《破产法》生效并实施以来，破产制度已经推行十年。对那些长期亏损、资不抵债而又扭亏无望的国有企业，按法定程序实施破产清算，确实起到了保护债权人权益、重新配置存量资产和劳动力资源，加速结构调整，促进“两个根本性转变”等重要作用。但是... Since the Bankruptcy Law took effect on November 1, 1988, and implemented, the bankruptcy system has been in operation for 10 years. For those state-owned enterprises that have suffered long-term losses, are insolvent and have turned losses into losses, bankruptcy and liquidation according to the statutory procedures has indeed played a role in protecting the rights and interests of creditors, reallocating their stock assets and labor resources, accelerating structural readjustment and promoting “two fundamental changes” Other important role. but...