一、企业破产、兼并是市场经济发展进程中的必然现象企业因经营管理不善造成严重亏损，不能清偿到期债务的，依照《破产法》规定应宣告破产。兼并通常是指一家企业以一定形式购买取得其他企业的产权，使其他企业丧失法人资格或改变法人实体，并取得对该企业决策控制权的经济行 I. Bankruptcy and Merger of Enterprises is an Inevitable Phenomenon in the Process of Market Economic Development When enterprises incur serious losses due to poor management, they can not pay off their debts as they become due. They should be declared bankrupt in accordance with the provisions of the Bankruptcy Law. Generally refers to the merger of a business in some form of acquisition of other enterprises to obtain the property rights, so that other companies lose legal personality or change the legal entity and obtain control of the business decision-making economic line