破产是市场经济条件下优胜劣汰竞争规律的反映,由于我国目前的破产法律体系尚不完善,在企业破产中存在的诸如破产原因不统一、债权人合法权益难以保护、国有土地使用权处理及政府的行政干预过大等问题,还未得以有效解决,致使企业破产时的难度加大。本文对上述几个问题进行了分析,并提出了解决的对策。 Bankruptcy is a reflection of the law of competition for the survival of the fittest under the condition of market economy. Due to the imperfect legal system of bankruptcy in our country nowadays, such as the bankruptcy reason is not uniform, the legitimate rights and interests of creditors are hard to protect, the disposal of state-owned land use right and the government administration Excessive intervention and other issues have not yet been effectively resolved, resulting in more difficult bankruptcy. This article has carried on the analysis to these several questions, and proposed the solution countermeasure.