案件受理是破产程序发挥作用的起点和前提条件。破产案件依法被受理是破产法得到普遍实施的标准和标志。但是,破产案件受理往往受到多方主体因素的制约,其解决也必定需要多方主体的协调配合,其中,法院审判职责与政府职责分工明确、衔接得当是破产法得以普遍实施的基础。本文采取实证研究的方法,从研究样本引发的典型问题入手,分析破产案件受理问题中审判机关与政府机关如何合理分工和衔接的问题,并提出了破产案件中需要政府切实履行之职责的具体内容。 The admissibility of cases is the starting point and prerequisite for the bankruptcy proceedings to play its role. Bankruptcy cases are accepted according to law is the standard and symbol of the universal practice of bankruptcy law. However, the acceptance of bankruptcy cases is often subject to the constraints of multi-factor, and its resolution also needs the coordination of multi-party. The division of court trial responsibilities and government responsibilities is clear and well-coordinated, which is the basis for the universal implementation of the Bankruptcy Law. This paper adopts the method of empirical research, starts from the typical problems caused by the research samples, analyzes the problem of how the judiciary and the government agencies reasonably divide and link in the bankruptcy cases, and puts forward the specific contents of the bankruptcy cases requiring the government to fulfill their duties effectively .