2012年1月，有130多年历史的美国伊士曼柯达公司申请破产

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2012年1月，有130多年历史的美国伊士曼柯达公司申请破产保护。下面关于企业破产的说法正确的是（）

A．对那些亏损的企业必须实施破产结算

B．企业破产会导致经济资源严重浪费

C．企业破产制度有利于强化企业的风险意识

D．企业破产不利于产业结构合理调整

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