由于近年来国企亏损日益严重，已对国民经济发展造成巨大影响，中国政府为加快经济体制的改革和推展市场经济，有关方面已不再采取以往“继续输血”的方式，让亏损企业“自生自灭”，最简单的方法，自然是让企业破产。但从近年处理企业破产的情况来看，普遍面临两大问题：一是 As the losses of state-owned enterprises have become increasingly serious in recent years, they have had a tremendous impact on the development of the national economy. In order to speed up the reform of the economic system and promote the market economy, the Chinese government has no longer adopted the “continue blood transfusion” in the past to allow loss-making enterprises to become self-born. The easiest way to eliminate is to let a company go bankrupt. However, from the perspective of dealing with the bankruptcy of enterprises in recent years, there are generally two major problems: First,