企业破产是在市场经济条件下，企业之间在激烈市场竞争中优胜劣汰的结果，是历史发展的必然。企业破产并不是资本主义特有的产物，而是商品经济条件下的产物，只要发展商品经济，价值规律就要发生作用，就会有竞争，必然产生优胜劣汰。企业扭亏无望，到了破产界限，如果不宣告 The bankruptcy of enterprises is the result of the survival of the fittest among enterprises in the fierce market competition under the conditions of market economy, and is an inevitable result of historical development. Bankruptcy is not a product unique to capitalism but a product under the conditions of commodity economy. As long as the commodity economy is developed, the law of value will have a role to play, and there will be competition, and the survival of the fittest will inevitably arise. The company has no hope of turning losses into bankruptcy limits if it does not declare