近年来，由于我国企业破产行为的法律制度尚不完善，一些企业借转制、破产之机逃废金融债务的现象屡禁不止，使各金融机构的信贷资产质量逐步恶化，信贷资金遭受不同程度的损失。为了从源头上遏制企业破产逃债行为，本文仅从修订、补充和完善企业破产法律制度，规范政府行政行 In recent years, due to the imperfect legal system of corporate bankruptcy in our country, some enterprises use the opportunity of restructuring and bankruptcy to evade financial debt for many times, deteriorating the quality of credit assets of various financial institutions gradually and causing credit funds to suffer different degrees of loss. In order to curb the bankruptcy escape behavior from the source, this article only revised, supplemented and perfected the bankruptcy legal system, standardize the government administrative line