一、企业法人制度不健全,使企业主管部门感到破产难。近几年的企业改革没有从根本上把企业真正变为一个自主经营、自担风险的法人,企业对政府的依附关系依然存在,国有企业一旦宣告破产,原有一切问题全部推给了政府的职能部门,政府不得不拿出大量的人力、物力、财力去解决企业破产带来的问题,而这些问题往往是十分棘手的。于是,只要处理过企业破产问题的部门,无不产生一种“与其让企业不易地死,不如让企业艰难地活”的想法。 First, the corporate legal person system is not perfect, making the competent corporate departments feel bankrupt. In recent years, the enterprise reform has not fundamentally transformed the company into a legal entity with independent management and risk-taking. The dependence of the enterprise on the government still exists. Once the state-owned enterprise has declared bankruptcy, all the original problems have been pushed to the government. The functional departments, the government has to come up with a lot of manpower, material resources, financial resources to solve the problems brought about by bankruptcy, and these problems are often very tricky. Therefore, as long as the departments that have dealt with bankruptcy problems, they all have the idea of ​​“doing so that companies cannot easily die, rather than letting companies struggle to live”.