How to identify whether struggling enterprises have salvage value? What processes have been simplified for simple liquidation and reorganization? Recently, the Intermediate people's court of Foshan City, Guangdong Province issued the Work Guidelines on Giving Full Play to the Function of Bankruptcy Trial to Assist the Rapid Rescue and Exit of Small and Medium sized Micro Enterprises, which provides clear guidance for accurately identifying the value of enterprise rescue, early warning bankruptcy risks, shortening the procedural cycle, consolidating the handling of guarantee liability, and comprehensively using reconciliation, restructuring, liquidation and other means to promote the rapid rescue and exit of small and medium-sized micro enterprises. The work guidelines strengthen the review and identification, accurately diagnose the "sick" small and medium-sized enterprises, clarify 8 situations that should be reviewed for identifying the value of enterprise rescue, such as "whether the debtor operates with integrity", and establish a "review and enforcement" four in one enterprise restructuring value identification mechanism, The feasible paths for the rescue of small and medium-sized enterprises in difficult situations, such as small business scale and significant restructuring costs higher than restructuring benefits, have been unblocked. The work guidelines highlight diversified dispute resolution and emphasize the need to expand the application of diversified dispute resolution mechanisms. For small and micro enterprises with salvage value, various solutions such as debt relief, deferred payment, installment payment, and agency settlement should be comprehensively utilized to facilitate reconciliation. In addition, the court should actively explore the mechanism for merging and resolving personal and corporate debts of operators within the current legal framework, and help "honest but unfortunate" operators achieve rebirth as soon as possible in accordance with the law. Work guidelines for optimizing simple trials require improving the efficiency of handling simple liquidation and reorganization cases by simplifying application materials, integrating processing procedures, appointing managers for simple liquidation cases in batches, standardizing voting methods deemed recognized, and emphasizing the feasibility review of business plans, in order to help small and medium-sized enterprises quickly treat and withdraw. According to statistics, in the past five years, the Foshan court has played its role in bankruptcy trials to rescue 27 small and medium-sized enterprises, introduced nearly 1 billion yuan in investment, and properly arranged nearly a thousand employees, effectively safeguarding the high-quality development of small and medium-sized enterprises. (Li Chan) (Li Xinshe)