根据我国《企业破产法》的规定,全民所有制企业因经营管理不善造成严重亏损,不能清偿到期债务的,宣告破产,清理财产,抵偿债务。其含义包括两部分:其一,业不抵债、全部资财不能清偿到期债务的。企业的负债超过资产额,没有现金又没有良好信誉可以借到现金还债的。其二,主要部分不能清偿到期债务的。 According to the “Enterprise Bankruptcy Law” of the People’s Republic of China, a state-owned enterprise that has caused serious losses due to poor management and management, is unable to pay off matured debts, declares bankruptcy, clears its assets, and repays its debts. Its meaning includes two parts: First, the industry is insolvent, and all assets cannot pay off due debts. The company’s debt exceeds the amount of assets. No cash and no good credit can be borrowed for cash repayment. Second, the main part cannot pay off due debts.