破产重组是给破产企业再次生命的尝试 ,是目前县级以下中小国有企业脱胎换骨的一种变革 ,本身是一种新鲜事物 ,但重组中出现的一些问题却不容乎视。一、破产不是为了发展 ,而是为了逃废贷款企业破产的目的不是为了经济发展 ,而是为了逃废银行贷款 ,利用《破产法》不够完善的空 Bankruptcy reorganization is an attempt to give another life to a bankrupt enterprise. It is a change that is made by the small and medium-sized state-owned enterprises under the county level at the present time. It is a novelty in itself. However, some problems that appear in the reorganization can not be ignored. First, the bankruptcy is not for development, but for the purpose of escaping loans. The purpose of bankruptcy is not for economic development but for the purpose of fleeing bank loans and making use of the imperfections of the Bankruptcy Law