随着改革不断深入,一部分管理不善的企业将会破产。我国《破产法》第37条规定,破产财产优先拨付破产费用后,应照下列顺序清偿:1、破产企业所欠职工工资和劳动保险费用;2、破产企业所欠税款;3、“破产债权”。国务院1994年10月25日下发的《关于在苦干城市试行国有企业破产有关问题的通知》也没有规定银行贷款应优先偿付。在清算破产企业中,有少数领导地方保护主义 As the reform deepens, some unmanaged businesses will go bankrupt. Article 37 of China’s Bankruptcy Law stipulates that the bankruptcy property should be paid in priority to the bankruptcy expenses in the following order: 1. The wages and labor insurance expenses owed by the bankrupt enterprises; 2. The tax owed by the bankrupt enterprises; 3. The “bankruptcy Claims. ” The Circular of the State Council on October 25, 1994, on Issues Concerning the Trial Implementation of the Bankruptcy of State-owned Enterprises in Hard-to-Dry Cities did not stipulate that bank loans should be paid in priority. In the liquidation of bankrupt enterprises, a small number of leading local protectionism