《企业破产法（试行）》的实施，结束了我国企业长期有生无死的历史，规范了市场经济下企业的破产行为，对净化经营环境、优化资源配置、稳定社会、促进经济运行质量的提高起到了积极效果。但在对10户破产企业的典型调查中，也暴露了当前企业破产操作中亟待解决的一些问题。借 The implementation of the Enterprise Bankruptcy Law (Trial Implementation) has brought an end to the long history of our country’s enterprises, regulated the bankruptcy of enterprises in a market economy, regulated the operation environment, optimized the allocation of resources, stabilized the society and promoted the quality of economic operation Improvements have had a positive effect. However, in the typical survey of 10 bankrupt enterprises, some problems that are urgently solved in the bankruptcy operation of the current enterprises are also exposed. borrow