《中华人民共和国企业破产法》作为中国第一部市场经济破产法,第一百一十二条明确指出关于破产财产的处理方式“应当通过拍卖进行”。必须肯定的是,多年来,拍卖企业在破产资产处置中发挥了不可替代的巨大作用,特别是为国有资产保值增值做出了突出贡献。而另一方面,破产拍卖业务也仍然被一些拍卖企业视为最难啃的一块骨头。经济危机带来的企业破产潮已然不远了,本刊认为,拍卖企业应该: As the first market economy bankruptcy law in China, Article 112 of the “Bankruptcy Law of the People’s Republic of China on Enterprise Bankruptcy Law” explicitly states that the handling of bankruptcy property should be conducted “by auction.” It must be affirmed that, over the years, auction enterprises have played an irreplaceable role in the disposal of bankrupt assets, and in particular, made outstanding contributions to the preservation and appreciation of state-owned assets. On the other hand, the bankruptcy auction business is still regarded by some auction companies as the hardest piece to bite. Economic crisis has brought business bankruptcy is not far off, the Journal that the auction business should: