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现阶段国有企业破产推进中的难点,在于国有企业改革转轨的滞后性,以致其不能完全适应市场机制的运作原则;宏观经济环境的不利因素加剧了国有企业破产的矛盾;企业破产相关体制、政策环境和法制环境不完善的问题等。为此,破产试点工作必须坚持稳步推进,采用“破产预警—综合诊治—模拟破产—进入破产程序”模式,重点对亏损企业进行综合诊治,选择适宜时机,加大破产力度,结合产业结构调整,实现国有资产的优化配置。在破产试点中,应建立和完善与破产模式相适应的管理体系和配套机制,促进社会经济生活的良性循环
The difficulty in promoting the bankruptcy of state-owned enterprises at this stage lies in the lags in the transition of the reform of state-owned enterprises. As a result, they cannot fully adapt to the operating principles of the market mechanism; adverse factors in the macroeconomic environment have aggravated the contradiction in the bankruptcy of state-owned enterprises; systems and policies related to the bankruptcy of enterprises Environmental and legal environment problems, etc. To this end, the bankruptcy pilot must continue to advance steadily, adopt the “bankruptcy early warning—integrated diagnosis and treatment—simulated bankruptcy—enter bankruptcy procedure” model, focus on the comprehensive diagnosis and treatment of loss-making enterprises, select appropriate opportunities, increase bankruptcy, and combine industrial restructuring. Realize the optimal allocation of state-owned assets. In bankruptcy trials, it is necessary to establish and improve management systems and supporting mechanisms that are compatible with the bankruptcy model and promote a virtuous cycle of social and economic life.