《企业破产法》颁布实施以来，部分企业的部分人，尤其是其负责人，利用企业破产之机，钻法律空子，转嫁企业负担，严重侵害国家和债权人利益，大发“厂难财”，必须引起政府和全社会的高度重视。其手法表现为：一、火中取栗。依照法律规定，企业破产时优先提取职工工资和生活 Since the promulgation and implementation of the “Enterprise Bankruptcy Law,” some people in some enterprises, especially their responsible persons, have taken advantage of the bankruptcy of enterprises to learn the legal loopholes and pass on the burdens of the enterprises and seriously infringe on the interests of the country and its creditors. It must arouse the attention of the government and the whole society. The way they behave: First, the fire chestnut. Pursuant to the law, enterprises are required to give priority to salary and living expenses of their employees when they go bankrupt