这里所说的破产程序中的行政诉讼,是指人民法院宣告企业破产以后,破产企业的债权人不服人民政府或其主管部门对破产企业的土地使用权归属作出的处理决定而提起的诉讼。这是我国《企业破产法(试行)》实施以来,企业破产出现的新情况。其明显的特征是:(一)不服处理决定的不是行政管理的相对人——破产企业,而是破产企业的债权人;(二)提起的诉讼发生在破产程序进行之中,形成“案中 The litigation in bankruptcy proceedings mentioned here refers to a lawsuit filed by the people’s court after the bankruptcy of the enterprise is declared and the creditors of the bankrupt enterprise refuse to accept the decision of the people’s government or its competent department on the ownership of the land use right of the bankrupt enterprise. This is a new situation of bankruptcy in our country since the implementation of the Enterprise Bankruptcy Law (Trial Implementation). The obvious features are: (1) The person who refuses to accept the decision to deal with is not the counterpart of the administration - the bankrupt enterprise, but the creditor of the bankrupt enterprise; (2) The lawsuit filed is in the process of bankruptcy and forms the "case