中央今年确立的中心任务之一是推进现代化企业制度，而建立现代企业制度关键在于完善企业的破产机制。对于那些扭亏无望，资不抵债的企业就要实行破产，兼并也属于破产的范畴。目前实行破产的难点在于职工的安置，国家将拿出七十亿来安置破产企业的职工及设立专项基金冲销破产 One of the central tasks established by the Central Government this year is to advance the modern enterprise system. The key to establishing a modern enterprise system is to improve the bankruptcy mechanism of enterprises. For those companies that have no hope of reversing losses and are insolvent, they must go bankrupt. Mergers also fall into the category of bankruptcy. The difficulty in implementing bankruptcy currently lies in the resettlement of employees. The state will use 7 billion yuan to resettle the employees of bankrupt companies and set up special funds to reverse bankruptcy.