八届全国人大四次会议批准的《中华人民共和国国民经济和社会发展‘九五’计划和2010年远景目标纲要》指出,“企业在市场竞争中优胜劣汰,长期亏损、资不抵债的应依法破产。”这是按市场经济规律要求,构造企业结构优化,激励企业市场竞争行为的重要措施。企业依法破产,对建立现代企业制度,健全新的经济运行机制和经济秩序等有重要意义。加大企业破产力度,是今后深化企业改革的重要 The Ninth Five-Year Plan for the National Economic and Social Development of the People’s Republic of China and the Outline of the 2010 Long-term Objectives approved by the Fourth Session of the Eighth National People’s Congress pointed out: “In the market competition, the enterprise shall win the fittest and the long-term loss and insolvency shall be bankrupted according to law. ”This is an important measure to construct enterprise structure optimization and motivate enterprises’ market competition behavior according to the laws of market economy. The bankruptcy of enterprises in accordance with the law is of great significance to establishing a modern enterprise system, perfecting the new economic operating mechanism and economic order. Increasing corporate bankruptcy is an important step in deepening corporate reforms in the future