《企业破产法》第一百一十二条规定:变价出售破产财产应当通过拍卖进行。多年来,企业破产拍卖为破产资产变现特别是国有资产保值增值发挥了巨大的作用。可以预见的是,经济危机会使大批企业进入破产程序走上拍卖台。借鉴三鹿拍卖的成功之道,如何更好的转破产企业之“危”为拍卖企业之“机”?本刊观点认为:勤练内功是正道。 Article 112 of the Enterprise Bankruptcy Law stipulates that the sale of the bankrupt property at a price change should be conducted through an auction. For many years, corporate bankruptcy auctions have played a huge role in realizing the realization of bankrupt assets, especially the preservation and appreciation of state-owned assets. It is foreseeable that the economic crisis will make a large number of enterprises into bankruptcy proceedings onto the auction platform. Learn from the success of the auction of Sanlu, how to better turn the “crisis ” for the auction business “machine ”? Our view: hard work is the right way.