破产作为企业市场竞争的淘汰机制,不仅可以使得那些缺乏竞争力、生存力的企业合理地退出市场,确保市场作为一个整体的健康运作.还可以及时处理相应的债权债务,减少企业由于经营不善,长期无力偿还债务而造成债权人的权益处于不稳定的状态。实质上,破产程序是强制性的债务清偿,由破产管理人对破产财产进行管理、处分、变价,并在通过破产分配方案后,对破产财 Bankruptcy, as a mechanism to eliminate competition in the market of enterprises, can not only enable enterprises that lack competitiveness and viability to withdraw from the market reasonably and ensure the market as a whole can operate in a healthy manner, but also handle corresponding claims and debts promptly and reduce the risks caused by poor management, Long-term insolvency caused creditors’ rights and interests in an unstable state. In essence, the bankruptcy procedure is a mandatory debt service. The insolvency representative manages, disposes of, and changes the price of the bankruptcy property. After passing the bankruptcy distribution plan,