一我国《破产法》颁布实行已六年多了。但是,在我国,特别是对国有企业实施破产却十分艰难。从政府来说主要处于两难,一方面,亏损企业不破产将难以为继,扭亏增盈无望;另一方面,一旦破产,害怕背上包袱几年摆不脱。特别是在社会保障、生产结构和政策法规不完善的情况下,政府不得不参与和干预企业破产。而这种干预若处置不当,企业破产客观上成为一种政府行为,而不是企业行为。在企业破产中政府干预主要表现在以下几个方面:1.在企业债务责任上,履行着债务担保人。在我国,许多企业的贷款是行政担保或行政机关指 It has been more than six years since China’s Bankruptcy Law was promulgated. However, it is very difficult in China, especially for state-owned enterprises. From the government’s point of view, it is mainly in a dilemma. On the one hand, loss-making companies will not be able to survive without bankruptcy, and there will be no hope of turning losses into gains. On the other hand, once they go bankrupt, they will be afraid of being burdened for years. Especially when social security, production structure and policies and regulations are not perfect, the government has to participate in and intervene in the bankruptcy of enterprises. If this type of intervention is not handled properly, corporate bankruptcy becomes objectively a government action rather than a corporate action. In government bankruptcy, government intervention mainly manifests itself in the following aspects: 1. In corporate debt liability, the debt guarantor is performed. In our country, many companies’ loans are administrative guarantees or administrative agencies