在会计核算中，企业的持续经营只是一种理论上的假设。对于复杂多变的市场经济，有的企业终止其经营活动便是一种客观存在，破产清算，便是这一存在的具体体现。破产是为了更好地实现资源合理配置，促进调整产业结构，建立现代企业制度，使市场的主体更加富有活力。因此，在会 In accounting, the continued operation of the business is only a theoretical assumption. For complex and volatile market economy, some enterprises terminate their business activities is an objective existence, bankruptcy liquidation, it is a concrete manifestation of this existence. Bankruptcy is to better realize the rational allocation of resources, promote the adjustment of industrial structure, establish a modern enterprise system and make the main body of the market more dynamic. So, yes