随着我国企业改革的不断深入,对严重资不抵债的亏损企业依照法律程序实行破产已成为向市场经济过渡的必然抉择。然而,时下一些地方政府、企业主管部门和企业却把破产当作一副“回春”药吞服,大搞虚假破产,带来诸多的负面效应不容忽视: 一、蚕食了国家银行的巨额信贷资金。一些地方、部门和企业打着“依法破产”的幌子,纷纷采取“大船搁浅,舢舨逃生,金蝉脱壳”的方式逃避银行债务,组织者们一下子破掉几十万、几百万、甚至上千万的国家 With the continuous deepening of China’s corporate reforms, bankruptcy in accordance with legal procedures has become an inevitable choice for the transition to a market economy for heavily insolvent and loss-making enterprises. However, nowadays, some local governments, corporate authorities and enterprises have swallowed bankruptcy as a “rejuvenation” drug, and engaged in spurious bankruptcy, bringing about many negative effects that cannot be ignored: 1. Encroaching on the huge amount of credit funds of the State Bank . Some localities, departments, and enterprises shunned bank debts in the guise of “bankruptcy in accordance with the law.” The organizers shunned hundreds of thousands, millions, and even thousands. Thousands of countries