市场经济条件下,众多企业都加入了激烈的竞争中来,但是随着行业转型和发展,某些企业必然会退出历史的舞台。因此,企业破产清算在发达的经济体中显得尤为重要,有必要基于财务视角对企业破产清算的风险进行研究,促进我国经济的持续发展。 Under the condition of market economy, many enterprises have joined the fierce competition. However, with the transformation and development of the industry, some enterprises are bound to withdraw from the stage of history. Therefore, bankruptcy and liquidation of enterprises appears to be particularly important in advanced economies. It is necessary to study the risk of corporate bankruptcy and liquidation from the financial perspective and to promote the sustainable development of our economy.