自１９８８年《破产法》实施以来，我国发生了数万起国有企业破产案。但国有企业在破产过程中，地方政府和国有银行之间的利益冲突越来越激烈，因此，系统地分析国有企业破产过程中地方政府和国有银行之间的利益冲突及其原因，从而采取有针对性的对策，对协调国有企业破产过程 Since the bankruptcy law was implemented in 1988, tens of thousands of state-owned bankruptcies have taken place in our country. However, during the bankruptcy of state-owned enterprises, the conflicts of interest between local governments and state-owned banks are becoming more and more intense. Therefore, the systematic analysis of the conflicts of interest and the reasons between local governments and state-owned banks during the bankruptcy of state- Targeted measures to coordinate the bankruptcy process of state-owned enterprises