随着国有企业改革的深化和经济结构调整的需要,企业的兼并、破产等将不可避免出现。对于企业破产后的出路,中央有关文件都作了比较明确的规定,概括起来就是:规范破产、资产变现、关门走人、厂消人散,这些无疑是正确的。但是,当前在实际操作中还存在一些问题:一是我国社会保障体系建立的时间不长,正在充实完善之中。例如:职工的医疗、失业保险等还未建立起来,因此企业破产后职工还不能全部推向社会;二是破产企业资产变现还有一定的难度。如天津某大型国有毛纺织厂,破产清算后资产近1亿元,占地300亩。由于该企业地处市郊,至今连土地也未能卖出。虽然法律程序终结,但职工的安置费难以支付,给其主管部门带来了很大的压 With the deepening of the reform of state-owned enterprises and the need of economic restructuring, the merger and bankruptcy of enterprises will inevitably occur. With regard to the post-bankruptcy exit, the relevant documents of the Central Government have made a rather clear provision, which can be summed up as follows: standardizing bankruptcy, realizing assets, closing the door and eliminating consumer products are undoubtedly correct. However, there are still some problems in the actual operation at present: First, the establishment of social security system in our country is not long and is being improved. For example, workers’ medical care and unemployment insurance have not been set up yet. Therefore, after the bankruptcy of enterprises, employees can not all push to society. Second, there is still some difficulty in realizing the assets of bankrupt enterprises. Such as a large state-owned textile mill in Tianjin, bankrupt assets of nearly 100 million yuan after liquidation, covering 300 acres. As the company is located in the suburbs, even the land has not been sold. Although legal proceedings have ended, the resettlement fees of workers have been hard to pay and have brought a great pressure on their administrations