对严重亏损、不能清偿到期债务的企业实施破产,有利于促使企业改善经营状况,保护债权人、债务人的合法权益。《企业破产法》自1988年11月1日正式实施至今已有五年多,然而在实施过程中由于种种原因使企业的破产变得十分艰难,作者对此进行了“扫描”。 The bankruptcy of companies that have suffered heavy losses and cannot pay off due debts will help them to improve their operating conditions and protect the legitimate rights and interests of creditors and debtors. Since the “Enterprise Bankruptcy Law” was formally implemented on November 1, 1988, it has been more than five years. However, the bankruptcy of the enterprise has become very difficult due to various reasons in the implementation process. The author has conducted a “scanning.”