森工国有中型企业──新青木材综合加工厂（以下简称新青厂）的破产案件（从1994年9月开始，至1995年12月20日最后一次债权人会议结束，历时历个月，其中驻厂清算9个月，清资处理遗留问题7个月）是在全国企业破产较少，破产经验不足的情况下进行的，社会上褒贬不一。时隔两年， The bankruptcy case of the state-owned SMEs in Xinming Timber Integrated Processing Plant (hereinafter referred to as “Xinqing Plant”) (from September 1994 to the conclusion of the last creditors’ meeting on December 20, 1995, which lasted for several months, of which 9 months of liquidation in the factory and 7 months of liquidation of the remaining assets) was conducted in the absence of bankruptcy and bankruptcy experience in the whole country, with mixed judgments in society. After two years,