随着改革的不断深入,将现有的中小型国有企业进行产权重组,促进资产的优化组合,对一些严重亏损的企业实行兼并、破产是当前深化改革的一大举措。但是也出现了借破产之机逃脱债责,债权人无头索债而又诉苦无门的现象,使得企业借破产瓜分国有资产这一“暗流”成为合法化,严重扰乱了当前的经济秩序。 With the continuous deepening of the reform, restructuring the existing small and medium-sized state-owned enterprises into property rights and promoting the optimal combination of assets, the merger and bankruptcy of some serious loss-making enterprises is a major measure for deepening the current reform. However, there has also been a phenomenon of borrowing bankruptcy to escape debt, creditors without claims of debt, and the fact that creditors have no right to complain, making the “undercurrent” by which enterprises borrow assets to divide their state assets into legalization and seriously disrupt the current economic order .