企业因经营管理不善,造成严重亏损,不能清理到期债务,就要依法宣告破产。破产企业在经历了一系列必要的法律程序后,其有效资源将脱离于原企业,这一有效资源按照市场法则,经过科学整合将达到忧化配置之目的。由低效率、低效益的资源浪费转变为更有效率、更有效益的作用发挥,确保实现国有资产的保值增值,这也是市场经济忧化配置资源的作用之 Enterprises due to poor management, causing serious losses, can not clean up the debt, we must declare bankruptcy. After experiencing a series of necessary legal procedures, the bankruptcy enterprise will leave its effective resources from the original enterprise. This effective resource, in accordance with the market rules, will achieve the purpose of reducing the disposition after scientific integration. From inefficient and inefficient waste of resources to more efficient and effective use of capital to ensure the preservation and appreciation of the state-owned assets, which is also the function of the market economy to reduce the allocation of resources