关于破产制度,高一经济常识(人教版)在“提高企业经济效益”这一框讲到了它的两种意义:第一,强化了企业的风险意识,激发了企业活力。第二,可以及时淘汰落后企业,达到资源的合理配置和实现产业结构的合理调整。毫无疑问,这两点放在这里这样讲是很恰当的,因为破产制度确是帮助企业提高经济效益的重要措施。但笔者认为,破产制度不但和企业经济效益有关,还和这一课前面讲到的法人、公司、有限责任等难点有内在联系。为了帮助学生更好地理解这些难点,使它们相互印证构成一个知识链,有必要向学生 Regarding the bankruptcy system, the common sense of Economics (PEP) in the “Economic Benefits of the Enterprise” box describes its two meanings: First, it strengthens the company’s risk awareness and stimulates its vitality. Second, the backward enterprises can be eliminated in time to achieve a reasonable allocation of resources and achieve a reasonable adjustment of the industrial structure. There is no doubt that these two points are appropriate here because the bankruptcy system is indeed an important measure to help enterprises improve their economic efficiency. However, the author believes that the bankruptcy system is not only related to the economic benefits of the company, but also intrinsically linked to the difficulty of legal persons, companies, limited liability, etc. discussed earlier in this class. In order to help students better understand these difficulties and make them confirm each other to form a knowledge chain, it is necessary for students to