近年来,从广东省番禺市人民法院多次主持拍卖被执行人财物的情况看,有以下几个特点: 一是所有被拍卖对象均为亏损严重、资不抵债的集体或私营企业,如“广州市番禺钢丝厂”被拍卖时的固定资产产值仅680万元,而累计债务却高达1400 In recent years, the Panyu People’s Court of Guangdong Province has repeatedly presided over the auction of the property of the executors for several times. The first is that all the objects auctioned are collectively-owned or private-owned enterprises that suffer serious losses and are insolvent. For example, Guangzhou Panyu Steel Wire Factory "was auctioned at fixed assets output value of only 6.8 million yuan, while the cumulative debt was as high as 1400